【摘要】 本文对净现值法与内部收益率法在互斥方案投资决策中的应用进行了研究,讨论了净现值、内部收益率、差量净现值和差量内部收益率之间的关系,在此基础上,考虑到项目计算期和原始投资额对互斥方案投资决策的影响,从投资效果和投资效率两个方面进行综合分析,给出互斥项目投资决策的评价标准。更多还原

【Abstract】 This paper researched the application of net present value method and internal rate of return method in investment decision of mutually exclusive plan. Also, it discussed the relationship among net present value, internal rate of return, differential net present value and differential internal rate of return in detail. Moreover, based on the effect of calculation period of projects and amount of original investment on investment decision of mutually exclusive plan, this paper proposed the evaluating criteria of investment decision of mutually exclusive plan by the comprehensive analysis of investment effect and investment efficiency.更多还原