基于区间数的项目财务评价指标研究  

Study of financial evaluation indexes based on interval number

作　　者：刘晓[1] 周荣喜[2] 展宇[1] LIU Xiao ZHOU RongXi ZHAN Yu(School of Economics and Management, Beijing University of Chemical Technology, Beijing 100029 School of Banking ＆ Finance, University of International Business and Economics, Beijing 100029, China)

机构地区：[1]北京化工大学经济管理学院,北京100029 [2]对外经济贸易大学金融学院,北京100029

出　　处：《北京化工大学学报（自然科学版）》2017年第1期124-127,共4页Journal of Beijing University of Chemical Technology(Natural Science Edition)

基　　金：国家自然科学基金(71631005);教育部人文社会科学研究规划基金(16YJA630078)

摘　　要：将区间数引入项目财务评价,对传统财务评价指标进行拓展,给出了区间净现值、区间终值、区间内部收益率、区间投资回收期和区间收益-成本比率的计算公式,并通过一些算例验证公式的可行性和有效性,从而为不确定型项目财务评价提供一种新方法。Developing ways of project financial evaluation in uncertain environment is an urgent problem to be solved. This paper introduces an interval number into the financial evaluation of a project and thus expands the traditional financial evaluation index. Formulae for interval net present value,interval future value,interval equivalent uniform annual value,interval internal rate of return,interval payback period and interval benefit-cost ratio have been developed. Some numerical examples are presented to illustrate the feasibility and effectiveness of these indexes. This paper provides new methods for financial evaluation under uncertain conditions.

关 键 词：财务评价指标 区间数 区间型投资回收期 

分 类 号：F830.59[经济管理—金融学]