投資項目財務評價指標及決策方法的修正研究.pdf

1、西安科技大學碩士學位論文投資項目財務評價指標及決策方法的修正研究姓名：高曉薇申請學位級別：碩士專業(yè)：管理科學與工程指導教師：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