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投资回收期是固定资产投产、交付使用后的年创税利额和年提取的折旧基金等于投资成本时所花费的时间。投资回收期是考核固定资产投资效果的重要指标。投资回收期越短,表明固定资产投资效果越好,投资风险越小。 对投资回收期指标的计算和使用,笔者认为还须注意几个问题: 第一,通常计算投资回收期,只是用某一固定资产前几年的所创税利、折旧额之和与投资成本比较,比如到第三年末为止投资成本全
The payback period is the amount of time it takes for a fixed asset to be put into production, the amount of annual tax revenue after it is put into use, and the amount of time the annual depreciation fund is equal to the investment cost. The payback period is an important indicator for assessing the effect of fixed asset investment. The shorter the payback period, the better the investment in fixed assets and the smaller the investment risk. For the calculation and use of investment payback period indicators, the author believes that several issues must also be noted: First, the payback period is usually calculated by comparing the sum of tax profits, depreciation, and investment costs of a certain fixed asset in previous years. , for example, the total investment cost up to the end of the third year