【摘要】 折现率是船舶投资决策中的一个关键参数,通常以航运企业的资金成本作为确定的依据。以航运企业的资金成本作为折现率的确定依据是建立在以特定船舶的投资风险不改变企业风险这一基本假设之上的。如果特定船舶投资的风险大于或小于企业的风险,就应该对折现率进行调整以反映特定船舶投资风险的增加或减小。更多还原

【Abstract】 Discount rate is a key parameter in shipping investment decision-making.It is generally determined by the cost of shipping companies’ capital with the basic hypothesis that the investment risk in a specific ship does not change company’s risk.If investment risk in the specific ship is larger or smaller than the company’s risk,the discount rate should be adjusted to reflect the increase or decrease in the investment risk in the specific ship.更多还原