投资项目评价指标应用探讨  

Study on the Evaluation Index of Investment Project

作　　者：周静[1] 周琳[2] 

机构地区：[1]贵州财经学院MBA教育中心,贵州贵阳550002 [2]贵州大学管理学院,贵州贵阳550002

出　　处：《江苏经贸职业技术学院学报》2012年第1期20-24,共5页Journal of Jiangsu Institute of Commerce

摘　　要：在市场竞争的条件下,投资者在投资决策之前对拟投资项目进行科学的评价是至关重要的。利用净现值法和内部收益率法进行评价,在理论和实际应用中均存在不足之处,可以利用MIRR法来改进内部收益率法。通货膨胀对评价指标影响具有一定影响。目前流行的实物期权价值计算方法,实际是对净现值法的进一步发展,能够更加准确、合理地衡量项目的实际价值,提高决策的科学性。Under the condition of competition in the market,it is critical to evaluate the proposed investment projects scientifically for the investors before making the investment decision.The paper mainly discusses the project evaluation index in the project evaluation.Against the shortcoming and insufficient existing in net present value method and internal rate return,it made every effort to look for the method and way to improve project evaluation index.This paper puts forward modulating MIRR method to improve the existing internal rate return method,and analyzes how inflation influences the evaluation index.The more important is that this paper presents the option value method that scholars in various countries are paying close attention to.The method is the further development of net present value method.It can measure the real value of project accurately and rationally that raise the level of scientific decision-making.

关 键 词：净现值 内部收益率 通货膨胀 

分 类 号：F830.59[经济管理—金融学]