基于区间数的项目财务评价指标研究

Study of financial evaluation indexes based on interval number

将区间数引入项目财务评价,对传统财务评价指标进行拓展,给出了区间净现值、区间终值、区间内部收益率、区间投资回收期和区间收益-成本比率的计算公式,并通过一些算例验证公式的可行性和有效性,从而为不确定型项目财务评价提供一种新方法。

Developing ways of project financial evaluation in uncertain environment is an urgent problem to be solved. This paper introduces an interval number into the financial evaluation of a project and thus expands the traditional financial evaluation index. Formulae for interval net present value,interval future value,interval equivalent uniform annual value,interval internal rate of return,interval payback period and interval benefit-cost ratio have been developed. Some numerical examples are presented to illustrate the feasibility and effectiveness of these indexes. This paper provides new methods for financial evaluation under uncertain conditions.