摘要
建设项目的各类财务指标都是将来发生的值 ,大多具有随机性 ,站在前期对将来指标的估算必然存在风险。在项目的实践中 ,投资者经常只是依据简单估算来进行项目的取舍 ,而并没有做深入的前期财务评价与风险分析。在此 ,作者以项目的财务净现值为例 ,将风险分析应用于财务净现值的估算中 。
Every sort of financial indexes of the construction project is a value occurred in future. It has a random character, so the estimation of these indexes in early stage is surely a matter of risk. In practice, the investors often choose a construction project only by simple estimation rather by deep financial evaluation and risk analysis. In this paper, taking the project NPV as an example and applying risk analysis to its estimation, the authors develop a totally new economic evaluation method for construction projects.
出处
《重庆建筑大学学报》
CSCD
2000年第2期20-24,29,共6页
Journal of Chongqing Jianzhu University
关键词
风险
建设项目
财务评价
财务净现值
risk
central limit theory
independence theory
financial net present value
net cash flow