风险报酬是投资者因冒风险进行投资而要求的，超过无风险报酬的额外报酬。风险和报酬的基本关系是风险越大，要求的报酬率越高。
笔者通过对其风险报酬转移及会计处理的比较，把握交易的经济实质。
The economic essence of dealings can be grasped through comparing risk return shifting and accounting treatment.
与资金成本不同，资本成本体现的是健全的公司治理机制和对资本风险报酬的尊重。
Different from cost of financing, cost of capital reflects sound corporate governance mechanism and the respect for the reward of risk of capital.
资产结构无可避免应加入杠杆操作，以便将报酬率相对于无风险报酬率放大两倍或四倍？
The inevitable levering of asset structures to double or quadruple returns relative to risk-free assets?
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