建设项目经济评价综合线解图和计算期合理选择的实证研究  

Empirical Study on Synthetical Line Solution Drawing of Project Construction Economic Evaluation and Rational Choice C Alculating Period

作　　者：李岚[1] LI Lan(Dongbei University of Finance and Economics,Dalian 116025,China)

机构地区：[1]东北财经大学投资工程管理学院

出　　处：《数学的实践与认识》2019年第21期9-16,共8页Mathematics in Practice and Theory

摘　　要：从理论上论证了建设项目财务评价的三项指标,即投资利润率K、财务内部收益率FIRR和投资回收期Pt互成函数关系,导出了K^FIRR、K^Pt、Pt^FIRR三个函数曲线式,绘制了用K直接图解求FIRR和Pt的综合线解图;同时还利用此图分析论证了三个指标与计算期T之间的数值规律,给出了项目计算期T的合理选择范围.研究结果表明:利用综合线解图,不仅可以简单快速地求解项目的财务评价指标,更重要的是能够在一张图上对项目不同方案的评价进行综合分析,提高投资决策效率.In this paper,that three financial evaluation indexes of project construction have function relationship each other was validated theoretically,the three indexes were profit rate on investment Kand financial internal rate of return FIRR、and investment payoff period Pt.Three expressions of function curve K^FIRR、K^Pt and Pt^FIRR were derived,synthetical line solution drawing was made with diagrammatizing to get FIRR and Pt by K immediately.Meantime the law of numerical value between the three indexes and calculating period T was analyzed and demonstrated by this drawing,the rational choice of ranges of project calculating period T axe given.The study results show that,Using of synthetic line solution drawing,not only the three financial evaluation indexes of project construction are solved simply and fast,but also the evaluation about the different solution of project could be comprehensive analyzed on the same drawing and the efficiency of investment decision should improve more importantly.

关 键 词：综合线解图 财务评价指标 计算期 

分 类 号：F28[经济管理—国民经济]