本科论文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AbstractAsweallknow,capitalcostisakindofcost,andtheexistenceofcapitalcostwillaffecttheprofitsofenterprises.WiththerapiddevelopmentofChina'ssocialeconomy,themaximizationofbenefitsandtheminimizationofcostshavebecomeanimportantpointinthepursuitofvariousindustries.However,forenterprises,thecostofcapitalisinevitable,canonlyfacecalmly,forthedevelopmentofenterprises,thecostofcapitalshouldnotbetoohigh,butalsolow,needtobecontrolledwithinareasonablerange.Atthesametime,capitalcostdecisionwillalsoaffectthedevelopmentofenterprises,thedevelopmentofenterprisescannotbeseparatedfromdecision-making,andfinancialdecision-making,financingdecision-makingisanimportantdecisioninenterprisedecision-making,basedonthis,thisarticlediscussesTakingthecapitalcostdecisionasthemainresearchobject,thispaperfirstintroducesthetheoreticalpart,suchastheconceptofcapitalcost,theessenceofcapitalcost,thenanalyzesthecapitalcostfinancialdecision,thefinancingdecisionandsoon.Finally,itfocusesontheproblemsexistinginthecapitalcostdecision-making,andputsforwardcorrespondingcountermeasuresbasedontheanalysisoftheproblem,inordertopromotethedevelopmentofcapitalcostdecision-making.Keywords:Capitalcost，Financialdecision，Financingdecision目录TOC\o"1-3"\h\uHYPERLINK\l"_Toc17466"前言1HYPERLINK\l"_Toc17466"1资本成本理论2HYPERLINK\l"_Toc26113"1.1资本成本的概念2HYPERLINK\l"_Toc26113"1.2资本成本的本质2HYPERLINK\l"_Toc26113"1.2.1资本成本的实质是机会成本2HYPERLINK\l"_Toc7110"1.2.2资本成本的产生与企业的投资活动息息相关2HYPERLINK\l"_Toc11410"2资本成本决策分析4HYPERLINK\l"_Toc26113"2.1资本成本筹资决策分析4HYPERLINK\l"_Toc26113"2.1.1资本成本是筹资的重要依据4HYPERLINK\l"_Toc7110"2.1.2资本成本是选择资金来