浅谈投资项目财务评价中折现率的确定

Simple discussion on how to decide discount rate in financial evaluation for investment project

探讨了在市场经济条件下对投资项目进行财务评价时折现率的几种确定方法及其优缺点 ,并给出了每种方法相应的计算公式。提出对于不同的投资者 ,应根据不同的情况具体选择。

Under the condition of market economy, when carrying on financial evaluation for investment project, some kind of methods deciding discount rate and their advantages and disadvantages are studied. And the calculation formula that is in accordance with each method is also given. Finally the author put forward that for different investor the choice of methods deciding discount rate should be dependent on different situation.