摘要
折现率的高低会影响全生命周期造价计算及项目评选结果,而我国当前实行的固定折现率不适用于项目的全生命周期造价分析。本文从理论角度分析了递减折现率在政府投资项目全生命周期造价分析法(LCCA)中应用的合理性,对递减折现率进行了测算,构建了基于分区域递减折现率的全生命周期造价计算模型,并以案例进行实证。
The discount rate will affect the whole life cycle cost calculation and project selection result.The current fixed discount rate is not suitable for the life cycle cost analysis of the project.This paper analyze the rationality of decreasing discount rate applied in government investment projects in the LCCA,and the decreasing discount rate is calculated.Finally,a life cycle costing model is constructed based on the decreasing discount rate,and a case is exemplified.
作者
黄建瓯
罗玉辉
Huang Jian ou;Luo Yuhui(Putian University, Putian, Fujian 351100, China;Renmin University of China, Beijing 100872, China)
基金
福建省社科基金项目"建设项目全生命周期造价管理模式在政府投资项目中的应用研究"(FJ2015C161)
关键词
全生命周期造价分析法
折现率
政府投资项目
计算模型
Life Cycle Cost Analysis
discount rate
government investment project
calculation model
