煤矿投资项目经济评价研究——还本付息方式对财务评价的影响  

Research on Economic Evaluation of Investment Projects of Coal Mine——The Influence of Repaying Capital with Interest on Financial Evaluation

作　　者：武涛[1] 

机构地区：[1]中国地质大学(北京),北京100083

出　　处：《中国国土资源经济》2008年第6期38-40,共3页Natural Resource Economics of China

摘　　要：在投资项目财务评价过程中,不同的还本付息方式对财务评价的结论将产生重要影响。目前,还本付息方式主要有:等额还本付息,等额还本、利息照付以及按照自由现金流偿还等。不同的还本付息方式会导致不同的评价结论,在对煤矿投资项目的评价中,要结合项目的特点,根据融资协议合理地选择财务评价所采用的还本付息方式。The paper first introduces the methods of repaying capital with interest,these include: equal repayment of capital with interest,equal repayment of capital,interest repayment as before,as well as repayment according to free cash flow.The paper points out that different methods of repayment of capital with interest results in different evaluation conclusion;it suggests that for the evaluation of investment projects of coal mine,we should,based upon the characteristics of the projects,rationally choose the ways of repayment of capital with interest that is adopted by financial evaluation according to financing agreement.

关 键 词：煤矿投资 经济评价 还本付息 财务评价 

分 类 号：F407.21[经济管理—产业经济] F403.7