| 企业股权资本成本的计量与核算探析 |
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| 引用本文： | 陈彩玲. 企业股权资本成本的计量与核算探析[J]. 浙江师范大学学报(社会科学版), 2003, 28(2): 57-61 |
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| 作者姓名： | 陈彩玲 |
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| 作者单位： | 浙江师范大学,计划财务处,浙江,金华,321004 |
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| 摘 要： | 文章从计量企业股权资本成本的理论依据入手,介绍了企业股权资本成本的核算模式,阐明了在现行财务会计实务中确认和计量股权资本成本的必要性和可行性。
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| 关 键 词： | 股权资本成本 计量 核算 |
| 文章编号： | 1001-5035(2003)02-0057-05 |
| 修稿时间： | 2002-09-25 |
Measuring and Accounting of the Cost of Equity Capital in Enterprises |
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| Abstract: | This thesis, based on the theories concerning the cost of equity capital in accounting businesses, introduces the modes of accounting the equity capital cost and formulates the necessity and feasibility of confirming and measuring the cost of equity capital in the present practice of financial accounting. |
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| Keywords: | Cost of Equity Capital Measuring Accounting |
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