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由国家计委投资司和建设部标准定额研究所组织编写,新华出版社刚刚出版的《建设项目经济评价方法与参数实用手册》(以下简称《手册》),在对项目评价基本原理的阐述和操作技术的说明两个方面,都增添了很多新内容。例如,该书对内部收益率、外部收益率,净现值、净现值率等评价指标的优缺点的比较分析,就很有启发。但感到不足的是这种从原理剖析角度得出的结论,未能在评价指标体系中得到应有的体现,没有对项目评价指标体系进行适当的简化。本文在该书基础上,对建设项目财务评价指标体系化简可能性进行探讨。
By the State Planning Commission Investment Department and the Ministry of Construction Standardization Institute of the preparation of the preparation, Xinhua Publishing House has just published “construction project economic evaluation methods and parameters Practical Manual” (hereinafter referred to as “manual”), in the project evaluation of the basic principles and Two aspects of the operation of technology, have added a lot of new content. For example, this book is very much inspired by a comparative analysis of the advantages and disadvantages of such indicators as internal rate of return, external rate of return, net present value, and net present value rate. However, what is lacking is that this conclusion drawn from the perspective of principle analysis failed to be properly reflected in the evaluation index system and did not simplify the project evaluation index system properly. Based on this book, this article discusses the possibility of simplifying the financial evaluation index system of construction projects.