外部收益率替代内部收益率的适性分析  

Analysis on replacing internal rate of revenue with external rate of revenue in economic evaluation

作　　者：陆宁[1] 王成玉[1] 蔡爱云[1] 杨睿[1] 

机构地区：[1]长安大学建筑工程学院,陕西西安710061

出　　处：《长安大学学报（社会科学版）》2005年第1期47-50,共4页Journal of Chang'an University(Social Science Edition)

基　　金：西安市工业科技攻关项目(G200008)

摘　　要：建设项目经济评价是工程经济分析的核心内容,要进行建设项目经济评价,就必需选择一定的建设项目经济评价指标和方法,因此,正确选择合理的建设项目经济评价指标和方法是十分重要的。阐述了内部收益率和外部收益率的计算公式、经济含义和评判准则,通过推理得出内部收益率和外部收益率的关系,并结合内部收益率和外部收益率各自的优缺点,最终得出建设项目经济评价中用外部收益率代替内部收益率的结论。The economic evaluation of the construction project is the key to economic analysis of the project. Certain economic evaluation index and method must be chosen in order to carry on the economic evaluation of the construction project. So it is very important to choose reasonable economic evaluation index and method correctly. It introduces calculation formulas, economic meanings and evaluation criterions of internal rate of revenue and external rate of revenue separately, draws the relation of internal rate of revenue and external rate of revenue rationally, and concludes finally the suggestion of replacing internal rate of revenue with external rate of revenue in the construction project economic evaluation, according to disadvantages and advantages of internal rate of revenue and external rate of revenue of their own.

关 键 词：内部收益率 外部收益率 经济评价 指标 

分 类 号：F272.5[经济管理—企业管理]