净现值——项目投资决策中一个举足轻重的指标

Net Present Value: a Decisive Quota in Project Investment Policy Making

阐述了净现值是贯穿整个项目投资决策过程的重要指标,主要表现为两个方面:一是从动态指标净现值、净现值率、获利指数、内部收益率各自的定义及其四者之间的依存关系足见这个指标的基础性、决定性;二是不同类型项目投资决策所运用到的多种方法,实质上都运用到了净现值这个指标。

This paper expounds that the net present value is an important quota in the whole project investment policy making, the main representations of which are in two aspects: one is the fundamental nature and deterministic nature of this quota seen from the definitions of dynamic quota net present value, net present value ratio, earning quota and internal yield rate and the dependence relationship among the four; and the other is various methods used in the policy making for different kinds of projects' investment, and this quota of net present value is used actually.