| 浅谈投资项目财务评价中折现率的确定 |
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| 引用本文： | 陈华. 浅谈投资项目财务评价中折现率的确定[J]. 山西建筑, 2003, 29(1): 161-162 |
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| 作者姓名： | 陈华 |
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| 作者单位： | 太原理工大学 |
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| 摘 要： | 探讨了在市场经济条件下对投资项目进行财务评价时折现率的几种确定方法及其优缺点，并给出了每种方法相应的计算公式。提出对于不同的投资者，应根据不同的情况具体选择。
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| 关 键 词： | 投资项目 财务评价 折现率 资金加权平均成本 行业资金 平均收益率 |
| 文章编号： | 1009-6825(2003)01-0161-02 |
| 修稿时间： | 2002-11-20 |
Simple discussion on how to decide discount rate in financial evaluation for investment project |
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| CHEN Hua. Simple discussion on how to decide discount rate in financial evaluation for investment project[J]. Shanxi Architecture, 2003, 29(1): 161-162 |
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| Authors: | CHEN Hua |
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| Abstract: | Under the condition of market economy, when carrying on financial evaluation for investment project, some kind of methods deciding discount rate and their advantages and disadvantages are studied. And the calculation formula that is in accordance with each method is also given. Finally the author put forward that for different investor the choice of methods deciding discount rate should be dependent on different situation. |
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| Keywords: | discount rate capital weighted average cost trade capital average yield rate opportunity cost |
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