净现值法和内部报酬率法的综合应用  

Comprehensive Applications of Net Present Value and Internal Rate of Return

作　　者：郭郁[1] 刘成竹[2] 

机构地区：[1]石油化工集团公司外事局 [2]北京信息职业技术学院财经与艺术工程系,北京100029

出　　处：《石油化工管理干部学院学报》2002年第2期51-52,共2页Journal of Sinopec Management Institute

摘　　要：净现值法和内部报酬率法都是评价长期投资决策的一种动态分析方法。通过实例论述企业要进行长期投资需考虑净现值法和内部报酬率法的综合应用,以掌握企业投资的安全程度,利用投资决策的敏感性分析,做出正确的投资决策。Net present value method and internal rate of return method are both a dynamic analyzing method which is used to evaluate long term investment policy. With examples, illustrated that enterprises need to consider the comprehensive applications of net present value and internal rate of return for long term investment. In order to control Safety degree of investment. In terms of its sensitivity analysis, the investment policy was worked out.

关 键 词：净现值法 内部报酬率法 综合应用 投资额 标准收益率 长期投资决策 评价 

分 类 号：F230[经济管理—会计学]