| 对长期债务资金成本计算的探讨 |
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| 引用本文： | 洪怡恬. 对长期债务资金成本计算的探讨[J]. 厦门理工学院学报, 2008, 16(4): 90-93 |
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| 作者姓名： | 洪怡恬 |
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| 作者单位： | 厦门理工学院管理科学系,福建,厦门,361024 |
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| 摘 要： | 通过实证分析对当前大多数书刊中只对权益资金的资金成本计算考虑货币时间价值，而对债务资金的资金成本计算却不考虑时间价值的原因作了分析；进而通过数学分析论证了当前普遍采用的由税前资金成本率进行税盾来求得税后资金成本率的方法在理论上的不足之处，并提出了长期债务资金成本率的正确计算方法。
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| 关 键 词： | 长期债务资金 资金成本 货币时间价值 |
A Study on Calculating Long-term Cost of Debt Capital |
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| HONG Yi-tian. A Study on Calculating Long-term Cost of Debt Capital[J]. Journal of Xiamen University of Technology, 2008, 16(4): 90-93 |
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| Authors: | HONG Yi-tian |
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| Affiliation: | HONG Yi-tian ( Department of Management Science, Xiamen University of Technology, Xiamen 361024, China) |
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| Abstract: | Gave an empirical analysis on the reason why time value of money applies to cost of equity capital and not to cost of debt capital in many books,introduced a mathematical analysis on the the-oretical deficiency in getting after-tax capital cost rate through tax shield effect on pre-tax capital cost rate,and proposed a better approach to long-term cost rate of debt capital calculation. |
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| Keywords: | long-term debt capital cost of capital time value of money |
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