投资项目财务评价指标分析  

Analysis on Financial Evaluation Index of Investment Projects

作　　者：刘涛 刘广斌[1] 李建坤[2] 

机构地区：[1]北京石油化工学院,北京 [2]北京化工大学,北京

出　　处：《国际会计前沿》2014年第4期25-29,共5页Frontiers of International Accounting

摘　　要：由于财务评价指标体系存在着一定的不足,导致投资项目财务评价的困难。文章阐述了目前应用比较广泛的几个财务评价指标的不足,深入分析了净现值指标和内部收益率指标在对互斥方案进行评价时产生的矛盾和原因,并给出了出现矛盾情况时的决策标准。It is difficult to evaluate investment projects financially due to the deficiencies that lie in financial evaluation index system. This essay explains deficiencies of several financial evaluation indexes widely used at present and analyzes the conflicts and reasons when evaluating the mutually ex-clusive projects with net present value and internal rate of return, and then offers a decision crite-ria for contradictory situations.

关 键 词：财务评价指标 净现值 内部收益率 

分 类 号：F2[经济管理—国民经济]