【摘要】 本文针对目前建设项目经济评价中广泛应用的回收期和追加回收期指标,在计算中忽略项目的建设时期和试生产时期的资金价值,而影响项目评价的准确性的问题,提出全期回收期及全期追加回收期的计算方法。 本文还分析了内部收益率指标产生多值问题的根本原因是n次方程必然有n个根所致。同时指出这个指标不能反映出资金不断运动的客观规律。以采用外部收益率评价更为合理。更多还原

【Abstract】 The various indexes of pay-back period and additional pay-back period are extensively employed for the economic evaluation of present constructional projects. In calculation,however, capital values of time for project construction and for trial production are often neglected, thus affecting the evaluating efficiency accuracy . In view of this, this essay is intended to put forward calculation methods for the complete pay-back period and the whole additional pay-back period.The analysis also reveals that the principal factor causing multivalues internal rate of return is due to the fact that an equation of the n th degree has inevitably nroots, and that such figures do not necessarily reflect the objective law of the constantly changing capital.For conclusion, the essay maintains that adoption of external rate of return is a more reasonable means of evaluation.更多还原