关于方案比选中经济评价指标选取的探讨  

Discussion on Selection of Economic Evaluation Index in Scheme Comparison and Selection

作　　者：程秋林[1] 

机构地区：[1]中国瑞林工程技术有限公司,江西南昌330031

出　　处：《有色冶金设计与研究》2012年第1期45-47,共3页Nonferrous Metals Engineering & Research

摘　　要：独立方案选用财务内部收益率进行比选;计算期相同的互斥方案可选用差额投资财务内部收益率、净现值和净年值进行比选,计算期不同的互斥方案需进行处理,使其满足时间可比条件,选用净年值进行比选。Financial internal rate of return is chosen for comparison and selection in case of independent scheme;financial internal rate of return of incremental investment,net present value and net annual value are chosen for the mutual exclusive schemes which are same at computation period;as for those which don＇t share the same computation period,adequate treatment is necessary to satisfy the comparable conditions of timing so that net present value can be chosen to perform the comparison and selection.

关 键 词：方案比选 净现值 净年值 财务内部收益率 

分 类 号：F403.7[经济管理—产业经济]