摘要
现有技术经济学理论的观点是内部收益率法与净现值法的评价结论应该保持一致,然而依据此观点给出的有关内部收益率及其评价理论没有存在的实际意义。从不同投资人期望要求和满足不同投资期望要求的评价指标体系构建角度,可揭示内部收益率法存在的意义及应有的定位。
One viewpoint of actual techno- economics is to retain the consistent appraising conclusion of inside income rate and net present value. The article consider that the inside income rate and its appraising methods based on this viewpoint are without practice meaning. The appraising indexes system of economy based on expectation needs of different investors is discussed in the article. Thereby the practice meaning of inside income rate method is brought forth.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第5期29-33,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
天津市高校社科重点项目<技术经济评价理论与方法研究>的支持
关键词
内部收益法
净现值法
互斥方案
Inside Income Rate Method
Net Present Value Method
Mutually Exclusive Project
