| 资本预算净现值法则和内含收益率法则比较分析 |
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| 引用本文： | 余剑.资本预算净现值法则和内含收益率法则比较分析[J].襄樊学院学报,2004,25(3):13-15. |
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| 作者姓名： | 余剑 |
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| 作者单位： | 陕西师范大学,国际商学院,陕西,西安,710062 |
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| 摘 要： | 作为资本预算的主要技术方法,净现值(NPV)法则和内含收益率(IRR)法则在对一些项目的评估中常常出现矛盾,净现值(NPV)法则存在着许多局限性。
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| 关 键 词： | 价值评估 净现值(NPV)法则 内含收益率(IRR)法则 |
| 文章编号： | 1009-2854(2004)03-0013-03 |
| 修稿时间： | 2004年2月22日 |
The Comparison and Analysis Between the Rule of NPV and IRR |
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| YU Jian.The Comparison and Analysis Between the Rule of NPV and IRR[J].Journal of Xiangfan University,2004,25(3):13-15. |
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| Authors: | YU Jian |
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| Abstract: | As two main means in capital budgeting, there are often contradiction when some projects with the rule of NPV and the rule of IRR are evaluated.The article is to analyse the reason of this problem and to provide some suggestion for the limitation of the rule of NPV . |
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| Keywords: | Evaluation on valuation Rule of NPV Rule of IRR |
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