工程经济学立脚点原则的分析及应用

Analysis and Application of Viewpoint Discipline for Engineering Economics

分析了工程经济学的立脚点原则,划分出工程经济学立脚点涉及到的六种社会实体;通过财务现金流量表的结构、项目收益率与资本金收益率,以及财务评价与国民经济分析三个方面,论述了立脚点原则的具体应用,指出立脚点的不同将导致不同的收益和成本内容,而即使相同的收益或成本内容,其价值大小也会因立脚点的不同而有所差异。

Engineering economics is applied to evaluate the economic performance of engineering alternatives systematically. The precondition of evaluation and analysis is what viewpoint is adopted. This paper introduces the viewpoint discipline in engineering economics and divides it into six kinds of social entities. Through the applications of the structure of financial cash flow table, rate of return of project and that of capital, and financial evaluation and national economic evaluation, it is found that different viewpoint will bring different return and cost contents and different value of subject of the same return and cost contents.