本文首先对股权资本成本会计与传统会计之间的差异进行了比较,然后对前者的理论及其方法展开了相应的探讨与剖析,最后总结出在如今市场环境下,股权资本成本会计和实际需要存在一定的出入,注定无法获得真正实施的空间。 This paper first compares the differences between equity capital cost accounting and traditional accounting, and then discusses and analyzes the former theory and its methods. Finally, it summarizes the cost accounting and actual needs of equity capital in today’s market environment There is a certain discrepancy, doomed to not have the real implementation of the space.