财务净现值分析模型

项目财务净现值是考察项目盈利能力的绝对量指标,它反映项目在满足按设定折现率要求的盈利之外所能获得的超额盈利的现值。投资决策重在考察项目净现金流的价值是否大于其投资成本。建设投资、营业收入和经营成本作为现金流量因素,本身既是经济指标,又是导出其他财务评价指标的依据。所以它们是构成经济系统财务现金流量的基本要素,也是进行工程经济分析最重要的基础数据。取值的准确、合理与否直接影响到融资前分析指标结果,进而影响到投资决策。

Financial Net Present Value Analysis Model

Financial Net Present Value is an index of absolute amount for examining the earning ability of a project,and it can reflect the present value of super profit beside a project meeting the demand of setting discounting rate profit.Investment decisions focus on checking whether the net cash flow is more than the cost of investment in a project.Construction investment,operation income and operation cost,which are taken as the factors of net cash flow,are not only the economic indexes,but also the basis of deriving other indexes of financial evaluation.So they are the basic elements of forming an economic system financial cash flow.And they are also the most important basic data of the engineering economic analysis.Whether the value is exact and reasonable or not,it can directly have an effect on the result of analysis index before financing,and then it can affect investment decisions.