本科论文摘 要企业的发展离不开资本成本决策，关于资本成本决策的研究，学术界研究成果丰富，资本成本是特定的投资项目所要求的收益，也就是说如果有更高的期望收益，对投资者更加具有吸引力。从企业角度来看，资本成本是其为实现特定的投资机会、吸引资本市场资金必须满足的投资收益。如果资本收益率低于投资者要求的收益率，那么企业将发生亏损，也难以在资本市场上吸引投资者；反之，如果企业收益率高于投资者要求的收益率，那么对于企业来讲就会产生利润，这种情况下将吸引大批的投资者。本篇论文是以企业资本成本决策的探讨为论文题目进行分析，介绍资本成本的定义，分析资本成本在筹资决策方面的探讨以及在财务决策方面的探讨，最后对企业资本成本决策进行展望。作为一名学习财务管理专业的学生，希望自己通过本篇论文的深入分析，能够提升个人分析事物的能力。关键字：资本成本，决策，财务决策，筹资决策本科论文AbstractThe development of enterprises can not be separated from the decision of capital cost. The research on capital cost decision is rich in academic research. Capital cost is the income required by a specific investment project, that is, if there is a higher expected return, it is more attractive to investors. From the perspective of enterprises, the cost of capital is the investment income that it must satisfy in order to realize the specific investment opportunity and attract capital market funds. If the rate of return on capital is lower than the rate of return required by investors, then the enterprise will lose money and it is difficult to attract investors in the capital market; conversely, if the rate of return of the enterprise is higher than the rate of return required by the investor, then the enterprise will come That would generate profits, which would attract a large number of investors. In this paper, the paper analyzes the discussion of enterprise capital cost decision, introduces the definition of capital cost, analyzes the ...
