In order to analyze the effects of transaction cost on the rate of return of investors,the article limits the transaction cost to the sum of the commission and stamp tax,defines the average transaction cost and the rate of return,and calculates their values during the period of 1991～2000.
为分析我国证券市场交易成本对投资者收益率的影响 ,文章将交易成本界定为佣金和印花税 ,定义并计算 1991～ 2 0 0 0年的单位交易成本和投资者收益率指标。
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