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如何利用内部收益率来进行企业投资决策
引用本文:时学敏.如何利用内部收益率来进行企业投资决策[J].科技情报开发与经济,2005,15(9):207-208.
作者姓名:时学敏
作者单位:山西省残疾人康复中心,山西太原,030012
摘    要:针对目前大量存在的投资失误的现象,通过具体的案例说明了内部投资收益率在企业项目投资决策中的应用,以及内部收益率的拓展指标在各种投资情况下的决策标准;阐述了会计信息质量的要求对内部收益率的影响;指出在实际投资决策分析时,一定要综合考虑各相关因素,使其发挥最大的作用。

关 键 词:投资决策  内部收益率  拓展指标  会计信息质量
文章编号:1005-6033(2005)09-0207-02
修稿时间:2005年3月22日

How to Utilize the Internal Earning Rate to Make Enterprise's Investment Decision
SHI Xue-min.How to Utilize the Internal Earning Rate to Make Enterprise''''s Investment Decision[J].Sci-Tech Information Development & Economy,2005,15(9):207-208.
Authors:SHI Xue-min
Institution:SHI Xue-min
Abstract:In the light of the phenomenon of a large number of errors in investment exists, and through the actual cases, this paper illustrates the application of the internal earning rate in the enterprise's project investment decision, and the decision-making standard of the expanded indexes of the internal earning rate under different investment cases, expounds the influence of the requirements for the accounting information quality on the internal earning rate, and points out that must make comprehensive consideration about each related factor and give the maximum play to their functions in the case of making the analysis on the actual investment decision.
Keywords:investment decision  internal earning rate  expanded index  quality of accounting information  
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