浅谈净现值指标

On the Index of Net Present Value

讨论了净现值及其派生指标净现值率、平均盈利指数以及平均年盈利率等指标的概念及特点。通过实例分析了它们在项目经济评价中的优缺点 ,提出了在进行方案比选时 ,上述指标要配合使用 。

This Paper discusses the conception and characteristics of the net present value(NPV)and its derivative index such as net present value ratio,average profitability index and annual average profit rate.Through the analysis of advantages and disadvantages of these indexes in the economic evaluation of the project with an example,it is pointed out that only combined usage of the above-mentioned indexes can make the conclusion of economic evaluation of the project become more reasonable when comparing and selecting multiple schemes.