项目投资评价的两种盈亏平衡点比较分析  

Comparatively Analysis between the Two Kinds of Break-even Points in Project Investment Evaluation

作　　者：孟薇[1] 

机构地区：[1]华侨大学经管学院,泉州362011

出　　处：《价值工程》2004年第6期94-95,共2页Value Engineering

摘　　要：净现值准则是最重要的项目投资财务评价方法,当其他准则与其得出冲突的结果时,应以净现值准则为准。然而,在对项目进行盈亏平衡分析时仅仅计算会计利润盈亏平衡点,因而它与评估项目的准则不一致。鉴于此,笔者认为有必要计算现值盈亏平衡点。本文通过两种不同盈亏平衡点的计算和比较,进一步得出现值盈亏平衡点更具有优越性的结论。As the most important financial evaluation method in project investment,net present value principal should be the decisive one if it is in conflict with other principals.However if just calculates accounting income break-even point while doing break-even point analysis on project,it will show difference from the principals of project evaluation.In consideration of this,the author holds that to calculate net present value break-even point is necessary.This paper reaches a further conclusion that net present value break-even point has more superiorities by calculating and comparing the two kinds of break-even points.

关 键 词：盈亏平衡点 项目投资评价 净现值 准则 财务评价方法 会计利润 盈亏平衡分析 评估项目 结论 比较分析 

分 类 号：F275[经济管理—企业管理] F830.59[经济管理—国民经济]