| 净现值法和内部收益率法的比较 |
| |
| 引用本文： | 吴芸 赵国杰. 净现值法和内部收益率法的比较[J]. 科学技术与工程, 2005, 5(18): 1294-1297 |
| |
| 作者姓名： | 吴芸 赵国杰 |
| |
| 作者单位： | 天津大学管理学院,天津,300072;天津大学管理学院,天津,300072 |
| |
| 摘 要： | 具体分析了使用NPV与IRR对项目进行评价的各自的缺陷并进行了对比,初步讨论了再投资假定,分析了NPV与IRR评价相矛盾的内在原因,对差额增量内部收益率法以及普遍认为的IRR劣于NPV的看法提出了新的想法。
|
| 关 键 词： | 净现值 内部收益率 差额增量内部收益率 |
| 文章编号： | 1671-1815(2005)18-1294-04 |
| 收稿时间： | 2005-06-02 |
| 修稿时间： | 2005-06-02 |
Comparation between the Net Present Value Method and the Internal Rate of Refurm Method |
| |
| WU Yun,ZHAO Guojie. Comparation between the Net Present Value Method and the Internal Rate of Refurm Method[J]. Science Technology and Engineering, 2005, 5(18): 1294-1297 |
| |
| Authors: | WU Yun ZHAO Guojie |
| |
| Abstract: | The drawbacks of two project evaluation methods, respectively NPV and IRR are analyzed and compared. Then the assumption of reinvestment is discussed, and the inner reasons of the contradiction caused by different evaluation methods are described. Finally, some new ideas are raised, which are about the method of Delta IRR and the common view of the inferiority of IRR to NPV. |
| |
| Keywords: | net present value internal rate of return Delta IRR |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《科学技术与工程》浏览原始摘要信息 |
|
点击此处可从《科学技术与工程》下载全文 |
