| 浅议项目评价中基准贴现率的确定 |
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| 引用本文： | 王琳娜. 浅议项目评价中基准贴现率的确定[J]. 石油化工技术经济, 2002, 18(4): 58-59 |
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| 作者姓名： | 王琳娜 |
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| 作者单位： | 中国石化财务有限责任公司 北京，100029 |
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| 摘 要： | 介绍了两种确定基准贴现率的方法-最低期望收益率和目标收益率法，并结合实例进行了说明：前者是一种偏低的标准；后者比较符合实际标准，但需要较好的基础工作。
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| 关 键 词： | 项目评价 基准贴现率 最低期望收益率 目标收益率 |
Determination of Basic Discount Rate in Project Evaluation |
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| Wang Linna. Determination of Basic Discount Rate in Project Evaluation[J]. Techno-Economics in Petrochemicals, 2002, 18(4): 58-59 |
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| Authors: | Wang Linna |
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| Abstract: | Two methods for determining the basic discount rate,i e the method of lowest expected earning rate and the method of target earning rate,are introduced It is indicated with examples that the former is a lower standard,and the latter comparatively accords with the actual standard but needs more key work to be done |
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| Keywords: | basic discount rate lowest expected earning rate target earning rate |
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