建设项目财务评价指标——投资回收期浅析

Analysis of A Index for Evaluation of Construction Project Finance——Investment Recovery Term

投资回收期是建设项目可行性重要财务评价指标之一,投资回收期可分为静态投资回收期、动态投资回收期、静态追加投资回收期、动态追加投资回收期。分析四种计算方法的利弊和适用条件,并在此基础上探讨投资回收期计算方法的选择及应用,建议以动态投资回收期及动态追加投资回收期为主,作为投资回收期评标指标。

This paper firstly introduces four computation methods for investment recovery term, which is one of the indices for evaluation of construction project finance. This paper focuses on the advantage and disadvantages of those four methods and their applying conditions. Based on this, the selection and implementation of the methods are discussed. Finally it is put forward that Dynamic Investment Recovery Term and Dynamic Additional Investment Recovery Term are more suitable.