摘要
在投资者对民办养老院进行投资决策前,分析项目的敏感性尤为重要。通过相对测定法、临界值计算法分析财务内部收益率对各因素敏感性系数及单因素变动的临界条件;以财务净现值为评价指标,通过具体实例对财务净现值多因素变动的不确定性进行理论计算,探讨了民办养老院投资不确定性因素变化的敏感性,从而为投资主体进行投资决策提供参考,并给出风险预防措施。
The sensitivity analysis of the private nursing home is particularly important before investors make investment decisions on the project.Through the relative measurement method and the critical value calculation method,the paper analyzes the sensitivity of the financial internal rate of return to each factor and the critical condition of single factor change.Uses the financial net present value as the evaluation index,and changes the financial net present value by specific examples.Theoretically calculates the uncertainty and discusses the sensitivity of investment uncertainty factors in private nursing homes,provides reference for investment entities to make investment decisions and gives risk prevention measures.
作者
段永辉
张玉佩
DUAN Yonghui;ZHANG Yupei(Henan University of Technology,Zhengzhou 450001,China)
出处
《工程经济》
2019年第8期39-42,共4页
ENGINEERING ECONOMY
关键词
民办养老院
不确定性因素
敏感性分析
预防措施
private nursing home
uncertainty factor
sensitivity analysis
preventive measures
