投資項目財務(wù)評價指標(biāo)及決策方法的修正研究.pdf

1、西安科技大學(xué)碩士學(xué)位論文投資項目財務(wù)評價指標(biāo)及決策方法的修正研究姓名：高曉薇申請學(xué)位級別：碩士專業(yè)：管理科學(xué)與工程指導(dǎo)教師：李永清20080415Subject：ImprovementofFinancialEvaluationIndicatorofInvestmentProjectandDecision—MakingMethodSpecialty：ManagementScienceandEngineeringName：GaoXiaowe

2、iInstructor：LiYongqingABSTRACT(Signature)(Signature)函峭，砌w易FinancialevaluationofInvestmentprojectisanimportantpartintechnicaleconomicfeasibilityevaluationItisallestimateandpreevaluationforeconomicprofitafterthecompletiono

3、ftheprojectanditisastandardforcomparisonandselectionofsomeprojects，anditisbasisofthedecisionmakingandmanagementTheperfectionofthefinancialevaluationindicatorofinvestmentprojectandtheeffectivenessofthedecision—makingmetho

4、dwillhaveasignificantimpactontheoutcomeofthetechnicaleconomicfeasibilityevaluationoftheinvestmentprojectBecauseofsomedeficienciesforourfinancialevaluationindicatorofinvestmentprojectandthedecisionmakingmethodthisimportan

5、teconomicmeanshavenotbeenproperlyapplied，anditduerolehavenotbeenfullyplayedThispaperisonthebasisofresearchbackgroundandpresentsituationItputsforwardChinesecurrentfinancialevaluationindicatorsofinvestmentprojectanddecisio

6、n—makingmethodhavesomeshortcomings，andamendsrespectivelythedeficiencies：Inviewofthecurrentfinancialevaluationindictorsofinvestmentprojecthavingnottakenintoaccountfactorcomprehensivelywhencalculating，itidentifiesandanalyz

7、estheobjectivesituationofaffectingthesefactors，adjuststimelythecalculatingformulaoftheindicmorsFinancialevaluationindicmorsofinvestmentprojectarecommonlyusedinthenetpresentvalue，internalrateofreturnandinvestmentpaybackpe

8、riodToanalyzetheprobableconflictinthecontradictprogrammeandfindoutthereasonsfortheconflictandputforwardthecorrespondingdecisionmakingmethodsBecausethetraditionalinvestmentdecisionmakingmethodshavesomedeficienciesunderthe

9、uncertainsituationintroduceRealOptiontheory，andamendthetraditionalinvestmentdecisionmakingmethodunderthethreeoptionsKeywords：financialevaluationindictorsnetpresentvalueinternalrateofreturninvestmentpaybackperiodRealOptio