Combined with the formulating process of enterprise benchmark rate of return by the government,based on the weighted average cost of capital (WACC) and considering the effect of inflation,this paper takes the weighted average cost of capital (WACC) method as the model basis to optimize the determining method of benchmark rate of return,and the improved weighted average cost of capital is established.%本文结合历年来国家对企业基准收益率的制定过程,基于加权平均资金成本法(WACC),并且考虑通货膨胀的影响,以现行确定行业基准收益率的加权平均资金成本法为模型基础,对基准收益率的确定方法进行了优化改进,建立了改进后的加权平均资金成本法.
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