摘要
通过案例,对一种使用年限不同的投资项目的决策方法进行了全面深入的研究,分析了NPV法、等额年金分摊法及IRR法在此类决策中错用的原因,进而给出此类决策应选用的正确决策方法──NPV（N,∞）法,对理论研究和实际工作极具启发性。
In this paper,we discuss the methods of choosing among mutually exclusive projects with different live spans according to the given a case. We analyze the reasons why many decision rules, such as NPV,IRR and equal annuity methods etc,are used incorrectly. In this situation,we prove that the NPV（N,∞） rule is the solely correct method.
出处
《商业研究》
北大核心
2001年第12期91-92,100,共3页
Commercial Research
