摘要
基准收益率是建设项目经济评价体系中的关键参数,也是企业开展项目投资决策的重要依据。论文以煤炭采选行业建设项目为例,采用资本资产定价和加权平均资金成本相结合的方法,依据政府和上市公司公开数据对煤炭采选行业建设项目基准收益率进行定量测算,并对影响测算准确性的参数加以分析,有效实现其作为项目投资决策依据的效果。
The benchmark yield is a key parameter in economic evaluation system of construction project, and an important basis for enterprises to implement project investment decision - making. Taking the coal mining and preparation industry construction project as example, applying capital asset pricing combined with the weighted average cost of capital, according to public data of government and the listing corporation, the benchmark yield was conducted for coal mining and preparation industry construction project, and the parameters affecting the estimation accuracy were analyzed, providing basis for the project investment decision - making.
出处
《煤炭工程》
北大核心
2014年第6期150-152,共3页
Coal Engineering
关键词
煤炭采选
基准收益率
加权平均资金成本
测算
coal mining and preparation
benchmark yield
weighted average cost of capital
estimation
