摘要
在对企业项目进行财务评价时,折现率计算与选择是十分重要,在折现率的决定问题上,各种意见纷纭毕至,但有一点可以肯定,真正影响折现率的是项目的β系数,必须经过缜密思考,仔细推敲,绝不可以简单拿一个数来就折现。
The computation and the choice of discount rate are extremely important when we carry on the financial appraisal to the enterprise items.There are many kinds of opinions on the policy decision of the discount rate.But it is confirmed that β coefficient is the true influence on discount rate.We must make every careful decision and do not take any a figure for grant to be discount rate.
出处
《福建商业高等专科学校学报》
2007年第1期39-41,44,共4页
Journal of Fujian Commercial College
关键词
项目评价
折现率
风险调整
itemized evaluation,discount rate,risk adjustment
