| 企业最优资本结构模型的构建--当债务资本成本相对不变时 |
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| 引用本文： | 张运坤. 企业最优资本结构模型的构建--当债务资本成本相对不变时[J]. 西北农林科技大学学报(社会科学版), 2006, 6(2): 48-51 |
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| 作者姓名： | 张运坤 |
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| 作者单位： | 信阳师范学院,经济与管理科学学院,河南,信阳,464000 |
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| 摘 要： | 目前的各种资本结构理论难以准确地显示出财务杠杆、资本成本和企业息前税前盈余之间的联系,使理论对企业融资决策的指导作用受到限制。通过财务杠杆,建立了加权平均资本成本和企业息前税前盈余以及债务资本成本之间的函数关系,得出了企业债务资本成本相对不变时的最优资本结构模型。
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| 关 键 词： | 资本结构 资本成本 债务资本成本 权益资本成本 |
| 文章编号： | 1009-9107(2006)02-0048-04 |
| 修稿时间： | 2005-05-31 |
The Best Capital Structure Model of Enterprises With Relative Unchangeable Due Capital Cost |
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| ZHANG Yun-kun. The Best Capital Structure Model of Enterprises With Relative Unchangeable Due Capital Cost[J]. Journal of Northwest A&F University(Social Science Edition), 2006, 6(2): 48-51 |
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| Authors: | ZHANG Yun-kun |
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| Abstract: | At present,it is difficult to accurately display the financial lever,capital cost and Earnings Before Interest and Tax with any capital structure theories,which limits the role playing in finical decision of enterprises.In this paper,the functional relation is established among weighted average capital cost,Earnings Before Interest and Tax and due capital cost,and the best capital structure model of enterprises with relative unchangeable due capital cost is obtained. |
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| Keywords: | capital structure capital cost due capital cost stock capital costs |
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