长期投资决策评价指标及其比较分析研究 财务管理专业

长期投资决策评价指标及其比较分析摘要正确的投资决策来源于对投资项目的投资决策评价指标分析。投资决策评价指标分析的方法很多。本文通过对长期投资决策评价指标的研究和比较分析，认为，无论从理论基础还是计算技术上，净现值法都要优于内部收益率法，初步解决两种方法出现矛盾的决策结果时应作的选择是本文研究的侧重点。关键词：投资决策；评价指标；净现值法；内部收益率法Abstract Right investment decision from the investment decision-making evaluation index analysis. Investment decision evaluation index analysis method. Based on the long term investment decision evaluation index research and comparative analysis, think, both from the theoretical foundation and calculation technology, net present value method have priority in the internal rate of return method, initial. To solve the two methods appeared ambivalent decision-making results should be selected. This is the study focus of this paper.Key words: investment decision; evaluation index; net present value method; internal rate of return method目录摘要......................................................1前言......................................................3一、长期投资决策评价指标及其类型..........................3 (一)静态投资回收期.....................................4 (二)净现值.............................................4 (三)内部收益率.........................................4二、各评价指标的比较分析..................................4 (一)贴现现金流量法和现金流折现的方法比较...............4 (二)不同的贴现现金流量法比较...........................5 1.净现值法和获利指数法的比较........................5 2.净现值和内部收益率法的比较........................5 2.1 一个方法从理论基础比较分析....................6 2.2 从指数的计算方法进行了比较和分析..............7 2.3 在投资决策中的应用分析........................8总结......................................................9致谢......................................................9...