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资本成本是公司财务管理的核心概念之一，是公司筹资决策、投资决策、股利分配决策以及公司采用经济利润评价经营绩效的基本参照标准，也是评估公司价值的重要参数。
浅析企业资本成本
【摘 要】
：
资本成本是公司财务管理的核心概念之一，是公司筹资决策、投资决策、股利分配决策以及公司采用经济利润评价经营绩效的基本参照标准，也是评估公司价值的重要参数。
【机 构】
：
湖南涉外经济学院,湖南省浏阳市委党校
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2010年3期
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