折旧对项目评价指标影响的比较分析  

Relative analysis on influence of depreciation on items' judgement indexes

作　　者：王道高[1] 程钧谟[1] 

机构地区：[1]山东理工大学管理学院,山东淄博255049

出　　处：《山东理工大学学报（自然科学版）》2004年第3期66-69,共4页Journal of Shandong University of Technology:Natural Science Edition

摘　　要：折旧作为工程项目现金流量的构成要素,其大小对工程项目的经济性评价有很大影响.对于同一个项目,采用不同的折旧方法提取折旧,可得出不同的评价指标.本文就三种折旧方法对项目评价指标的影响进行了比较分析,指出折旧方法的选用,都是由利率和资产有效寿命期末残值与原值的比率确定的.Depreciation is one of key elements in engineering items' cash flux, and its size greatly influences the economic judgement of engineering items. For the same item, different judgement values could be got by different depreciation methods. The influence of three depreciation methods on items' judgement indexes is compared and analyzed, and it is indicated that the choice of depreciation methods is confirmed by the interest rate and the ratio of the end-time remnant value of effective life of capital to original value.

关 键 词：项目评价指标 工程项目 现值 现金流量 折旧税 

分 类 号：F285[经济管理—国民经济]