内部收益率在多方案评价中的作用

Role of internal rate of return in the evaluating by multi scheme

分析投资增额收益率和内部收益率用于收益方案评价中的优缺点，提出应在多方案评价中放弃使用投资增额收益率。

This paper analyses the advantages and disadvantages of rate of return based on incremental investment and intenal rate of return in the evaluating by multi scheme.It points out that the internal rate of return should play an important role in evaluating by multi scheme,and rate of return based on incremental investment should by given up.