摘要
本文适应我国正在进行的优化资本结构试点工作的需要，借助于统计学原理，将风险报酬的理论和方法应用于资本结构决策中，提出了“修正自有资本利润率”这一评价指标，权衡了风险和报酬，使资本结构决策更加科学。
In order to meet the needs of the experimental work of optimum capital structure which is carryingout in our country,according to the principles of statistics,this paper uses the theory and method of the risk premiumin the capital structure decision-making,puts forward the evaluation index of the revising premium rate of equityfunds,and makes the capital structure decision-making more scientific by balancing the risk and the premium.
出处
《中国管理科学》
CSSCI
1998年第3期6-11,共6页
Chinese Journal of Management Science
关键词
资本结构
决策
概率分析法
财务风险
企业
Capital structure,Financial risk,Probability analysis method,Revising premium rate of equity funds
