摘要
内部收益率、增长内部收益率、修正内部收益率是经济评价的 3个收益率指标。从其定义、计算方法出发 ,提出 3个收益率指标计算的通式 ,并分析了其优缺点。研究结果表明 ,对项目进行经济评价时 ,应同时计算内部收益率和修正内部收益率指标 。
The rate of return indication of economic evaluation mainly includes the internal rate of return (IRR), the growth internal rate of return (GIRR), the modified internal rate of return (MIRR). This paper presents a general formula for calculating the three rates of return. The definition and calculating method are discribed. The advantage and disadvantage of the three indicators are analyzed. The method taking MIRR as the evaluation indicator is more reasonable.
出处
《石油大学学报（自然科学版）》
CSCD
2000年第3期103-104,111,共3页
Journal of the University of Petroleum,China(Edition of Natural Science)
关键词
收效率
再投资
融资成本
经济评价
投资
return rate
reinvestment
financing cost
economic evaluation
