基于层次分析法对项目财务投资决策指标的评价  

Evaluation of Project Financial Investment Decision Index Based on AHP

作　　者：李明乾 路雨欣 

机构地区：[1]西安电子科技大学,陕西 西安

出　　处：《社会科学前沿》2021年第10期2964-2972,共9页Advances in Social Sciences

摘　　要：项目财务投资是从管理会计的角度,通过评估和总结企业经营状况与投资决策指标,以特定项目为研究对象的一种长期决策行为。与其他相关分析比较,指标选取更注重影响时间、变现能力和风险的考量,需要为企业在日趋激烈的市场环境中制定科学合理的规划提供直观数据。基于此,本文利用AHP模型构建了综合投资决策评价体系,并对净现值和内含报酬率进行适时修正,避免在互斥项目中出现结果分歧。最终帮助公司极大程度地兼顾投资项目决策的收益性和稳健性。Project financial investment is a kind of long-term decision-making behavior from the perspective of management accounting, which takes a specific project as the research object by evaluating and summarizing the enterprise’s operating conditions and investment decision indicators. Compared with other related analysis, index selection pays more attention to the impact time, liquidity and risk considerations, which need to provide intuitive data for enterprises to make scientific and reasonable planning in the increasingly fierce market environment. Based on this, this paper uses the AHP model to construct the comprehensive investment decision evaluation system, and timely revises the net present value and embedded rate of return, so as to avoid the divergence of results in mutually exclusive projects. Finally, it helps companies to take into account the profitability and robustness of investment project decisions to a great extent.

关 键 词：项目财务投资 层次分析法 净现值 内含报酬率 

分 类 号：F27[经济管理—企业管理]