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长期投资决策评价指标是指用于衡量和比较长期投资项目可行性优劣、以便据以进行方案决策的定量化标准与尺度。本文对其中几项长期投资决策评价指标进行介绍。按照长期投资决策评价指标是否考虑货币的时间价值,可以将全部指标分为静态指标和动态指标两大类。静态指标是不考虑时间价值因素的指标,包括总投资收益率、静态投资回收期等。而动态指标要充分考虑货币的时间价值,包括净现值、内部收益率等。
Long-term investment decision-making evaluation index refers to the quantitative criteria and criteria used to measure and compare the feasibility of long-term investment projects in order to make program decisions. This article describes some of the long-term investment decision-making indicators. According to the long-term investment decision-making evaluation index whether to consider the time value of money, all indicators can be divided into two categories of static indicators and dynamic indicators. Static indicators are indicators that do not consider the time value factors, including the total investment yield, static investment recovery period. The dynamic indicators to fully consider the time value of money, including net present value, internal rate of return.