外部收益率替代内部收益率的不适宜性分析  

Analysis of the Unsuitability of Replacing Internal Rate of Revenue with External Rate of Revenue in Economic Evaluation

作　　者：赵国杰[1] 沈书立[1] 

机构地区：[1]天津大学管理与经济学部,天津300072

出　　处：《运筹与管理》2013年第4期172-174,共3页Operations Research and Management Science

基　　金：国家自然科学基金资助项目(71172148)

摘　　要：质疑内部收益率指标的论文从未中断过,甚至认为用外部收益率替代内部收益率是具有道理的。在仔细分析国外创构的外部收益率指标和国内学者对其误读的基础上,证明了用外部收益率替代内部收益率的不适宜性。The internal rate of revenue has been doubted in the paper and it is thought to be reasonable to replace the internal rate of revenue with the external rate of revenue. On the basis of analyzing the index of the external rate of revenue the constructed by scholars abroad and the misconception made by scholars at home, the unsuitability of replacing the internal rate of revenue with the external rate of revenue has been proved.

关 键 词：外部收益率 内部收益率 替代适性论 不适宜性分析 

分 类 号：F272.5[经济管理—企业管理]