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NPV法的局限性及其改进设想 被引量:5

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摘要 一、NPV法基本原理NPV(NetPresent Value)是投资项目财务可行性评价的基本指标,是根据投资项目未来净现金流量(NCF),按照事先确定的基准折现率折算成现值并减去初始投资额(Ⅰ)进行计算的,
作者 王士伟
出处 《财会通讯(中)》 2009年第8期87-88,共2页 Communication of Finance and Accounting
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