在企业的生产经营过程中,资本成本与投资机会成为影响企业收益进而影响企业价值的重要因素之一。一般而言,判断投资项目是否可行,常用的方法有净现值法、现值指数法、内含报酬率 In the process of production and operation of enterprises, the cost of capital and investment opportunities have become one of the important factors that affect the corporate income and thus the corporate value. In general, to determine whether the feasibility of investment projects, commonly used methods are the net present value method, present value index method, the internal rate of return