基于B-S模型的环保项目投资评价  

Investment Evaluation of Environmental Protection Projects Based on B- S model

作　　者：韦宁[1] 韩帅奇 马城楠 王宗良[1] 张亚旭[1] 江馨 

机构地区：[1]河海大学企业管理学院,江苏常州213022

出　　处：《安徽农业科学》2016年第8期254-256,共3页Journal of Anhui Agricultural Sciences

基　　金：国家社会科学基金项目"基于循环经济的资源价值流成本管理创新研究"(11BGL029)

摘　　要：以ABC公司环保产品开发为例,针对传统项目投资评价在环保项目上的缺点,分析了将实物期权理论运用到环保项目投资评价中的可行性,并运用B-S模型进行定量分析,以期为环保项目投资提供一个新的思路,同时也使环保项目决策变得更加合理。Taking ABC company＇ s environmental protection product development as an example, aiming at the shortcomings of traditional project investment evaluation on environmental protection projects, this paper analyzes the feasibility of applying the real option theory to the environmental protection project investment evaluation, uses B-S model to conduct quantitative analysis, so as to provide a new idea for investment in environmental protection projects, and make the environmental protection project decislon-making become more reasonable.

关 键 词：环保项目 投资评价 实物期权 B—S模型 

分 类 号：S181.4[农业科学—农业基础科学]