财务内部收益率差异性分析——基于管道项目后评价  

Differences Analysis of the Internal Rate of Retur——Based on Pipeline Project Evaluation

作　　者：郑爽[1] 唐国强[1] 方兴君[1] 

机构地区：[1]中国石油天然气股份有限公司规划总院

出　　处：《石油规划设计》2017年第6期46-50,共5页Petroleum Planning & Engineering

摘　　要：项目后评价,是项目周期的最后一个环节,是项目决策管理不可缺少的重要手段。本文以管道项目为例,从研究两个路径(后评价→可研、可研→后评价)的多个因素的组合入手,对后评价效益与可研效益的差异进行量化分析,指出相对合理的效益差异性量化分析方法,为完善后评价信息系统中经济效益测算和差异分析提供了方法借鉴。Post-evaluation is the final session of project cycle,and it is the vital part of decision-making management.The evaluation on the extent of the realization,compose the post-evaluation.The economy performance change dues to the various factors,however,the previous analysis based on an incomplete statement that only one factor changes for a certain range.Actually,the multi-factor quantization for the economy performance has attracted serious concern for a long time with no practical solution.The multi-factor quantization has been a bottle-neck for the economy performance comparison in post-evaluation research.This study which is based on the pipeline project investigates the multi-factor quantization in economy performance,and there are two paths(from post-evaluation to feasibility study,from feasibility study to post-evaluation)analysis is suggested.The study presents the reasonable practical methods which will provide valuable direction for the economic performance analysis in post-evaluation.

关 键 词：项目后评价 内部收益率 差异性分析 

分 类 号：F224.5[经济管理—国民经济]