摘要
财务基准收益率是评价投资经济效益，判断投资方案是否可行的基本标准，是决定项目取舍的关键指标。随着时间的推移，需要重新测定石油行业财务收益率基准值，可采用的方法有３种：项目排序法、项目收益法和资金成本法，３种方法各有所长。建议采用项目收益法和资金成本法同时测算，测得的结果进行比较，选定高值作为基值，然后确定风险系数和行业希望值，最终确定石油行业财务内部收益率基准值。
Abstract Basic financial internal rate of return is a basic standard which evaluates the economic benefit of investment, and the judgement whether an investment plan is feasible or not, and the crucial index whether a project is acceptable or not. As time goes, basic value of financial internal rate of return needs to be reset. There are three methods for adoption: optimum selecting method, income selecting and cost selecting method. Each method has its own advantage. Income selecting and cost selecting are recommended to calculate and make comparison simultaneously. Higher value can be used as basic one to determine risk factor and the industry's expected value and finally confirm the financial internal rate of return of petroleum industry.
出处
《石油规划设计》
1999年第3期16-17,共2页
Petroleum Planning & Engineering
