关于投资决策评价方法的辨析  

Discrimination and Analysis on Assessment Method of Investment Decision

作　　者：柴美群 

机构地区：[1](菲)菲华工商总会

出　　处：《价值工程》2010年第34期121-123,共3页Value Engineering

摘　　要：鉴于《成本管理会计》一书中关于投资决策评价方法论述中存在的问题,论文从理论与实践的结合上,提出了自己创新性见解,结合案例验证了新方法的正确性,并对如何提高教材质量提出了四点建议。The paper puts forward his innovative proposal based on combining theory with practice for the problems of assessment method of investment decision in Cost and Managerial Accounting. It verifies the correctness of the new method and offers four proposals for how to improve the teaching material quality.

关 键 词：投资决策 评价方法 抵税作用 年值法 二次创新 

分 类 号：F275[经济管理—企业管理]