摘要
用DCF方法求企业投资资本价值时,折现率需采用加权平均资本成本(WACC)。关于WACC的具体应用问题和评估实践中的许多问题一样,往往会有不同的观点。本文就WACC的构成、权重的价值取向以及迭代计算等问题提出一些应用的观点与方法,以便与业界同仁切磋探讨。
When calculating a company's investment value, we need the discount rate with WACC. There are various opinions on application and practice of WACC. This article offers a few practical views and approaches on the structure of WACC, value orientation of weight, in-teractive calculation and so forth.
出处
《中国资产评估》
CSSCI
2004年第4期20-22,共3页
Appraisal Journal of China
