| 净现值法和内含报酬率法的比较分析及理性选择 |
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| 引用本文： | 张荣山.净现值法和内含报酬率法的比较分析及理性选择[J].张家口职业技术学院学报,2001,14(3):23-25. |
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| 作者姓名： | 张荣山 |
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| 作者单位： | 张家口广播电视大学,河北,张家口,075000 |
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| 摘 要： | 在投资项目评价中，净现值法和内含报酬率法是考虑资金时间价值的两种方法。净现值法在理论及计算技术上要比内含报酬率法更完善，但在实际工作中，应用内含报酬率法的企业又明显地多于应用净现值法的企业。在互斥投资项目决策中，当这两个方法出现矛盾的结论时，应理性选择净现值作为投资项目的评价指标。
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| 关 键 词： | 净现值 内含报酬率 资金成本 比较分析 理性选择 投资项目 评价指标 |
| 修稿时间： | 2001年4月5日 |
Comparative Analysis of the Ways between Net Current Value and Implied Reward Rate and their Sensible Selection |
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| ZHANG Rong-shan.Comparative Analysis of the Ways between Net Current Value and Implied Reward Rate and their Sensible Selection[J].Journal of Zhangjiakou Vocational College of Technology,2001,14(3):23-25. |
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| Authors: | ZHANG Rong-shan |
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| Abstract: | In th evaluation of investment items,the way of net current value and the way of implied reward rate are the two methods considering the time value of capital. The way of net current value is more perfect than that of implied reward rate in theory and calculating technique.However,in practical work the latter is applied much more than the former in some enterprises.When the two ways are in controdiction in the decision of investment items,the nel current value shouhl be a sensible selection as an evaluation norm. |
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| Keywords: | net current value implied reward rate capital cost |
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