【摘要】 研究了内部收益率与修正内部收益率的一致性 .通过对基准折现率、内部收益率和修正内部收益率相互关系的分析 ,探讨内部收益率法与修正内部收益率法的一致性条件 ,证明无论基准折现率为多少 ,内部收益率法与修正内部收益率法在判断项目的取舍时 ,可以得到相同的结论 ,即两者具有一致性 ,与基准折现率的取值无关 .还对基准折现率的确定原则进行了探讨更多还原

【Abstract】 By analyzing the correlation of basic discount rate, inner revenue rate and modified inner revenue rate, the paper investigates the consistence for IRR Method and MIRR Method, and proves that whatever the basic discount rate is, the same result is given when the two methods are applied to proves election, i.e. there exists consistence in project election for two methods and the independence of basic discount rate. The paper studies the principle for ascertaining the basic discount rate.更多还原