论文部分内容阅读
资本成本作为现代公司财务理论的第一概念,在企业投资决策制定过程中的作用备受瞩目。随着企业对投资质量的要求不断提升,资本成本对企业投资决策的作用日益受到了学术界的关注,国内外学者讨论资本成本在企业投资决策中作用的文献数量也急剧膨胀,但目前尚缺少对该类文献进行全面梳理的综述类论文。因此本文力图在这方面进行初步尝试,填补这一空白。
As the first concept of modern corporate finance theory, capital cost has drawn much attention in the process of making investment decisions. With the continuous improvement of the quality of investment in enterprises, the role of the cost of capital in corporate investment decisions has drawn increasing attention from academics. The number of domestic and foreign literatures discussing the role of capital costs in corporate investment decisions has also rapidly expanded. However, there is still a lack of A comprehensive review of such literature review papers. Therefore, this article tries to make preliminary attempts in this area to fill this gap.