【摘要】 解决独立性投资项目选择的一种常用的有效方法是平均内部收益率法或加权内部收益法,这似乎已成定论。本文用数值例证伪了该常用方法的有效性,间接地证明了只有坚持独立项目NPV之和最大化原则才能获得资金限额之内的最优项目组合方案。更多还原

【Abstract】 It seems that an effective way of how to have the right choice of various investment projects is based on the theory of average internal income rate or the theory of weight-added internal income rate. With several examples of numerical value, this article proves that this method is not so effective as expected, but indirectly testifies that only with the principle of maximization of NPV for independent projects can the best combination of projects with limited investment be achieved.更多还原