发行成本是发行股票或债券的成本。发行成本的大小取决于认购风险和承包销售所需费用。发行成本主要有两项内容：一是投资银行即认购人的补偿费。投资银行的这笔费用所取的是差价的形式，即以较低的价格承销，以稍高的价格卖给公众。二是发行费，包括法律、会计、印刷等费用。
This paper uses two indicators, including IPO costs and after market price adjustment, to research china IPO pricing, based on condition of the stock market.
本文运用发行成本、股价后市调整两个衡量指标,以2001至2007年A股市场IPO发行数据为基础,对中国不同市场条件下IPO定价效率进行研究。
参考来源 - 基于市场条件的中国A股市场IPO定价效率研究·2,447,543篇论文数据，部分数据来源于NoteExpress
报纸的价格仅能偿付纸张和发行成本，内容则是免费奉送。
Newspaper prices barely cover the physical cost of paper and delivery; the content is thrown in for free.
优化国债发行成本的关键在于降低国债二级市场偏高的收益率，优化国债期限结构。
The key to optimize the cost of bond issue lies on the lowering of the high return rate of the second market of government bond and the optimization of its term structure.
具有代表性的债务期限理论有代理成本假说、信息不对称假说、税负假说、期限匹配假说和发行成本假说等。
Typically, there are agency cost hypothesis, information asymmetry hypotheses, tax hypotheses, maturity matching theory and floatation cost hypothesis.
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