Wheeler J R, Smith D G
Department of Health Services Management and Policy, University of Michigan, Ann Arbor.
Health Care Manage Rev. 1988 Spring;13(2):43-51.
The appropriate discount rate for evaluation of capital expenditures depends on leverage, taxation, cost-based reimbursement, and risk. A method is presented to account for these effects that is both practical and consistent with theory.
用于评估资本支出的适当贴现率取决于杠杆、税收、成本报销和风险。本文提出了一种兼顾这些影响的方法，该方法既实用又与理论相符。
