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项目投资财务评价的贴现现金流量法 (简称DCF法 ) ,主要有净现值法、现值指数法和内含报酬率法三种基本方法 ,目前学术界对于某一具体方案究竟应采用何种方法进行评价存在着不尽相同的观点。本文旨在从DCF法的基本目标与基础假设入手 ,在对方案进行适当而又必要的分类的基础上 ,寻求投资项目正确合适的评价方法。
The discounted cash flow method (referred to as the DCF method) of the financial appraisal of project investment mainly includes three basic methods of net present value method, present value index method and internal rate of return method. At present, what kind of method should be adopted by academia for a specific project There are different ways to evaluate the point of view. The purpose of this paper is to start with the basic objectives and basic assumptions of the DCF Law and to find the right and appropriate evaluation method for the investment project based on the appropriate and necessary classification of the scheme.