本科论文摘 要 众所周知，资本成本是成本的一种，资本成本的存在会影响企业的利润。随着我国社会经济的快速发展，利益最大化、成本最小化，已经成为各行各业追求的重要一点。然而对于企业而言，资本成本不可避免，只能坦然面对，对于企业发展而言，资本成本不应过高、也不过低，需要控制在一个合理的范围之内。与此同时，资本成本决策也会影响企业的发展，企业的发展离不开决策，而财务决策、筹资决策更是企业决策中重要的决策，基于此，本论文以资本成本决策为主要研究对象，首先介绍理论部分，比如资本成本的概念、资本成本的本质，其次分析资本成本财务决策、筹资决策等等，最后重点分析资本成本决策中存在的问题，并基于分析问题的基础之上，提出与之对应的对策，旨在促进资本成本决策的开展。关键字：资本成本，财务决策，筹资决策本科论文AbstractAs we all know, capital cost is a kind of cost, and the existence of capital cost will affect the profits of enterprises. With the rapid development of China's social economy, the maximization of benefits and the minimization of costs have become an important point in the pursuit of various industries. However, for enterprises, the cost of capital is inevitable, can only face calmly, for the development of enterprises, the cost of capital should not be too high, but also low, need to be controlled within a reasonable range.At the same time, capital cost decision will also affect the development of enterprises, the development of enterprises cannot be separated from decision-making, and financial decision-making, financing decision-making is an important decision in enterprise decision-making, based on this, this article discusses Taking the capital cost decision as the main research object, this paper first introduces the theoretical part, such as the concept of capital cost, the essence of capital cost, then analyzes the capital cost financial decision, the financing decision and so on. Finally, it focus...
