论三个收益率的数量关系和最具价值收益率  

Discussion on the Quantitative Relations between the MIRR, the ERR, and the IRR

作　　者：胡钧[1] 

机构地区：[1]西南政法大学宝圣湖校区,重庆401120

出　　处：《重庆与世界（学术版）》2013年第3期21-23,35,共4页THE WORLD & CHONG QING

摘　　要：通过比较外部收益率和内部收益率的定义式,从理论证明和实例计算两方面论证三个收益率之间存在的数量关系。认为目前被称为"修正内部收益率"而实则为真正外部收益率的这个收益率应该成为最具价值的投资收益率。This article firstly expounds the definition formulae and the advantages or disadvantages of the three rates of charge, that are the MIRR（ERR）, the ERR（ CRR）, and the IRR; then it demon- strates the quantity size relations between the three from two aspects of the theoretical proof and the example calculation ; and finally it puts forward a most valuable efficiency type index of investment project evaluation, that is the ERR（i） or ERR（0） named MIRR now.

关 键 词：外部收益率 内部收益率 中部收益率(修正内部收益率) 

分 类 号：F062.4[经济管理—政治经济学]