内部收益率及其评价方法的实际价值研究

Study on Existent Meaning of Inside Income Rate and Its Appraising Methods

现有技术经济学理论的观点是内部收益率法与净现值法的评价结论应该保持一致。但经研究,依据此观点给出的有关内部收益率及其评价理论都没有存在的实际意义。依据这一研究结果,从不同投资人期望要求和满足不同投资期望要求的评价指标体系构建角度,可揭示出内部收益率法存在的价值及应有的定位。

One viewpoingt of actual, techno - economics is to retain the consistent appraising conclusion of inside income rate and net present value .The aricle consider that the inside income rate and its appraising methods based on this viewpoint are without practice meaning. The appraising indexes system of economy based on expectation needs of different investors is discussed in the article. Thereby the practice meaning of inside income rate method is brought forth.