摘要
本文就教课书中关于内含报酬率投资决策分析指标存在的诸多问题,依据复利基本原理,揭示了内含报酬率的内在规定性,并以此为突破口,对内含报酬率的定义、经济意义及局限性进行了阐述。
This article defines the nature of the internal rate of return according to the compound interest, which intends to make clear many controversial problems now existing in the textbooks presently in use in many universities and colleges about the internal rate of return and the analysing quate of investment decision,It further illustrates the definition and the economic significance of the internal rate of return as well as its clemitations
出处
《石家庄经济学院学报》
1997年第4期328-331,共4页
Journal of Shijiazhuang University of Economics
关键词
内含报酬率
净现值
现金净流量
企业
财务管理
internal rate of return, net present valune, compound interest, net cash flow
