净现值与净年值指标分析及改进方法

通过净现值、净年值２个经济效益评价指标在通常情况下的比较，阐述了在各个方案使用寿命不同时选用净年值指标更加方便、快捷。同时也指出理论上的这种处理方式与实际之间存在的差异，在此基础上提出了这个问题的改进方法。

Analysis and Improved Method of the Net Present Value and Annual Equal Value

In this paper, economic effect targets of the net present value and annual equal value contrast under normal conditions, set forth use target of the annual equal value is faster and more convenient compare net present value at different using life every play. At the same time, show clearly the difference between theory and practice, further advance improve way.