投资项目评价与选择
陈德泉,计雷,唐玉龙
摘要(Abstract):
文中对项目评价方法进行了对比研究,进一步探讨了非常规纯投资条件下投资收益率与追加投资收益率的关系。指出并证明了“关系定理”的非常规纯投资条件下依然成立,从而为揭示纯投资条件下NPV准则和IRR准则比选互斥方案所得评价结论的一致性问题提供了理论依据。另外,对受日本企业界、学术界好评的千住-伏见-中村效率指标排序法作出进一步改进,提出了新的两阶段双重指标排序法。
关键词(KeyWords): 项目管理;项目评价;资本市场
基金项目(Foundation):
作者(Author): 陈德泉,计雷,唐玉龙
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