摘要
传统投资决策方法以净现值法为代表,通过比较预期现金流量的现值来进行决策。净现值等现金折现方法虽然考虑了时间和风险的报酬,但却忽视了项目投资的不可逆性、灵活性等特性,因此,随着客观环境的发展变化使传统投资决策方法的弊端日益显现出来,给传统投资决策方法带来了的挑战。
The traditional investment decision methods, represented by Net Present Value method, compare the present values of expected income and cost stream to decide. Although they consider the reward of time and risk, they ignore the irreversibility, the flexibility and so on. Thus, with the objective changes in the environmental development, increasingly ,the disadvantages in the traditional methods of investment decision -making appear. And that has brought the challenges for the traditional investment decision - making method.
出处
《哈尔滨商业大学学报（社会科学版）》
2008年第6期84-86,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
项目投资
投资决策
管理柔性
project investment
investment decision - making
managerial flexibility
