投资项目评估中内含报酬率的缺陷及修正

Defect of Internal Rate of Return and the Revising on Evaluating the Investment Projects

使用内含报酬率法进行投资项目评估时,有些情况下会出现缺陷,采用修正内含报酬率法、差额投资内含报酬率法可以弥补其不足之处。

Sometimes, there are some defects on evaluating the investment projects using the internal rate of return method . The revising internal rate of return method or the difference internal rate of return method can solve the problems.