项目经济分析中资产余值和项目余值的探讨  

Discussion on Residual Value of Asset and Remaining Value of Project in Economics Analysis of Project

作　　者：邢国江 

机构地区：[1]中交水运规划设计院,北京100007

出　　处：《技术经济》2013年第2期92-96,共5页Journal of Technology Economics

摘　　要：梳理了国内外学者对投资项目经济费用效益分析中资产余值回收问题的论述,提出了项目余值的概念,指出不应将资产余值作为评估期末的经济效益来参与经济评价指标的计算,应将项目余值作为评估期后运营期的一个时间敏感性因素进行敏感性分析,估计项目余值对经济评价指标的影响。This paper hackles the different opinions on the treatment of residual value of fixed asset in economic analysis of investment project, and defines the concept of remaining value of project. Then it recommends that residual value of asset should not be taken as benefit when calcu- lating ENPV or EIRR,and remaining value（net benefit）of project should be taken as a sensitive effective factor in appraisal period to estimate the impact of it on ENPV or EIRR.

关 键 词：资产余值 项目余值 建设项目 项目评估 技术寿命期 

分 类 号：F224.5[经济管理—国民经济]