资金等值计算公式研究综述

资金等值在经济活动系统中应用广泛,资金时间价值的各参数在不同情况下计算公式相似却不同。针对等值计算公式的易混淆性,论文从间歇现金流间断复利、间歇现金流连续复利及连续现金流连续复利三方面综述了等值计算的研究现状,总结了各情况下的等值计算公式,有利于区分、记忆等值计算公式。最后,论文提出连续现金流连续复利的等值计算更符合实际,应推广应用。

A Summary of the Research on the Calculation Formulas of Capital Equivalent

Capital equivalent is widely used in economic activity system.The calculation formulas of parameters of the time value of capital are similar but different in different cases.In view of the confusion of equivalent calculation formulas,this paper summarizes the research status quo of equivalent calculation from three aspects:intermittent compound interest of intermittent cash flow,continuous compound interest of intermittent cash flow and continuous compound interest of continuous cash flow,summarizes the equivalent calculation formulas in each case,which is conducive to distinguish and memorize the equivalent calculation formulas.Finally,the paper proposes that the equivalent calculation of continuous compound interest of continuous cash flow is more practical and should be popularized and applied.