现金流相关型方案比选现行评价方法的缺陷及完善

On Defects in Popular Evaluation Method of Selecting Suitable Plans from Those Related in Cash Flow and Its Countermeasures

在引述现金流相关型方案比选现行评价方法的基础上 ,分析了该方法存在的四大缺陷 ,即立论基础错误、有关净现金流量的计算欠妥当、选择同一基准折现率可能与事实不符、忽视项目分析期可能存在的差异使问题简单化。最后 ,提出用改进后的万家特纳优化选择模型为评价工具 ,对现金流相关型方案进行比选。

On the quotation of popular evaluation method of selecting suitable plans from those projects related in cash flow,the paper analyzes its four defects:the basis on setting forth its views is false,the calculation method about net cash flow is not well,the selection of basic discounted cash flow rate may be not consistent with the fact,and the neglect of the differences among projects'terms may simplify the study Finally,the paper suggests that using modified Weingartner optimum seeking method to analyze those plans related in cash flow and select the best one