| 内部报酬率法新解 |
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| 引用本文： | 关继芳. 内部报酬率法新解[J]. 襄樊职业技术学院学报, 2003, 2(4): 72-73 |
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| 作者姓名： | 关继芳 |
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| 作者单位： | 襄樊职业技术学院,会计经贸系,湖北,襄樊,441021 |
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| 摘 要： | 内部报酬率法是长期投资决策中一种重要的投资决策方法。其实质与净现值法和获利指数法异曲同工。其求解可借助“数轴”进行“比例推算”，采用逐步测试法寻找临界贴现率可采用假设年金法进行。
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| 关 键 词： | 内部报酬率法 投资决策 净现值法 获利指数法 临界贴现率 |
| 文章编号： | 1671-914X(2003)-04-0072-02 |
| 修稿时间： | 2002-08-09 |
New Analysis on IRR Method |
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| GUAN Ji-fang. New Analysis on IRR Method[J]. Journal of Xiangfan Vocational and Technical College, 2003, 2(4): 72-73 |
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| Authors: | GUAN Ji-fang |
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| Abstract: | The IRR Method is an important way in long-term investment decision.It is similar in essence to NPV method and Index of accquiring profits with the help of Axis.it can be acquired,counting by speculation.We can use the consumed annual cash method to obtain the discounting rate of the point in time. |
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| Keywords: | IRR discounting rate NPV counting by speculation axis. |
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