摘要
项目投资评价指标是用于评价投资项目可行性的依据,而折现指标的选择是否合理是确保项目投资正确性的关键。本研究通过对不同文献关键折现指标——净现值和内含报酬率的梳理,分析了净现值和内含报酬率之间在含义、折现率、折现时点的异同,进而提出净现值和内含报酬率的折现基础。
The evaluation index of project investment is the basis for evaluating the feasibility of investment projects.Whether the discount index is reasonable or not is the key to ensure the correctness of project investment.This study combs the key discount indicators in different literatures——NPV and IRR,analyses the similarities and differences between NPV and IRR in meaning,discount rate and discount time point,and then puts forward the discount basis of NPV and IRR.
作者
刘银楼
LIU Yin-lou(Department of Finance,Anhui Vocational and Technical College of Commerce and Trade,Wuhu 241002,China)
出处
《黑龙江科学》
2019年第12期35-37,共3页
Heilongjiang Science
基金
(安徽省人文社科重点)制度安排与方法创新——经济责任审计在高校领导干部廉政风险防范体系建构中的作用研究(SK2018A0787)
关键词
项目投资
折现指标
折现率
折现时点
折现基础
Project investment
Discount index
Discount rate
Discount time point
Discount basis
