内部收益率法在金融租赁公司应用中的局限与修正  

Limitations and Modifications of the Internal Rate of Return Method in the Application of Financial Leasing Companies

作　　者：徐军 田晖之 

机构地区：[1]苏银金融租赁股份有限公司,绿色生态业务部,江苏 南京

出　　处：《金融》2024年第2期701-706,共6页Finance

摘　　要：内部收益率法在金融租赁公司中应用广泛,是进行项目投资决策的重要指标之一。本文探究了金融租赁公司使用内部收益率法的原因,分析内部收益率法的使用局限,并对内部收益率法进行修正,从而更科学地指导金融租赁公司进行投资决策。The internal rate of return method is widely used in financial leasing companies and is one of the important indicators for project investment decisions. This article explores the reasons why financial leasing companies use the internal rate of return method, analyzes the limitations of the use of the internal rate of return method, and modifies the internal rate of return method to guide financial leasing companies to make investment decisions more scientifically.

关 键 词：内部收益率法 净现值法 金融租赁 修正 

分 类 号：F83[经济管理—金融学]