| 内含报酬率法在实际中的运用及应注意的几个问题 |
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| 引用本文： | 王玉梅. 内含报酬率法在实际中的运用及应注意的几个问题[J]. 西安建筑科技大学学报(自然科学版), 1999, 31(4): 393-396 |
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| 作者姓名： | 王玉梅 |
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| 作者单位： | 西安建筑科技大学管理学院!西安710055 |
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| 摘 要： | 论述了内含报酬率投资方案的选择和内含报酬率法的决策准则及其修正，以及多重内含报酬率及决策准则采用的方法。认为，投资决策的动态分析法优于投资决策的静态分析法，即内含报酬率法优于投资收益率法．在实际运用中要注意内含报酬率的修正．
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| 关 键 词： | 内含报酬率 净现值 资本成本 非常规决策 |
Notes for method of internal rate of return in practice |
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| Wang Yumei. Notes for method of internal rate of return in practice[J]. Journal of Xi'an University of Architecture & Technology, 1999, 31(4): 393-396 |
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| Authors: | Wang Yumei |
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| Abstract: | Discussed are the selection of internal rate of return (IRR) in investment project, the decision principle of internal rate of return method, the revision of internal rate of return, the multi-internal rate of return and the application method of the decision principle. It is believed that the dynamic evaluation method of investment decision is superior to the static evaluation method of investment decision, i.e., the internal rate of return is superior to the return on investment (ROI). In practical application, the revision of internal rate of return should be noticed. |
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| Keywords: | intrenal rate of return net present value capital cost irregular decision |
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