工程经济学立脚点原则的分析及应用  

Analysis and Application of Viewpoint Discipline for Engineering Economics

作　　者：孙树垒[1] 仲琴[1] 孟秀丽[1] 

机构地区：[1]南京财经大学管理科学与工程学院,江苏南京210046

出　　处：《武汉理工大学学报（社会科学版）》2013年第4期528-531,共4页Journal of Wuhan University of Technology:Social Sciences Edition

基　　金：教育部人文社科基金项目(11YJC630225);江苏省软科学项目(BR2008041)

摘　　要：分析了工程经济学的立脚点原则,划分出工程经济学立脚点涉及到的六种社会实体;通过财务现金流量表的结构、项目收益率与资本金收益率,以及财务评价与国民经济分析三个方面,论述了立脚点原则的具体应用,指出立脚点的不同将导致不同的收益和成本内容,而即使相同的收益或成本内容,其价值大小也会因立脚点的不同而有所差异。Engineering economics is applied to evaluate the economic performance of engineering alternatives systematically. The precondition of evaluation and analysis is what viewpoint is adopted. This paper introduces the viewpoint discipline in engineering economics and divides it into six kinds of social entities. Through the applications of the structure of financial cash flow table, rate of return of project and that of capital, and financial evaluation and national economic evaluation, it is found that different viewpoint will bring different return and cost contents and different value of subject of the same return and cost contents.

关 键 词：工程经济学 立脚点原则 财务评价 国民经济评价 

分 类 号：F403.7[经济管理—产业经济]