项目经济评价中折现率设定的研究

发布时间：2018-05-16 08:45

本文选题：经济评价 + 折现率　；参考：《中南大学》2003年硕士论文

【摘要】：作为投资效果评价的比较和计算基础，，折现率直接影响了项目经济评价的结论，间接影响了项目投资效果的实现，从而开展折现率设定的研究既具有重大的现实意义，也具有一定的学术价值。本文围绕项目经济评价中折现率设定这一中心议题，以技术经济理论及其它相关理论为基础，运用“提出问题——分析问题——解决问题”的逻辑方法，首先阐明问题研究的背景和思路，评述折现率设定的理论和方法。其次，就折现率设定现状进行总结和归纳，据此从折现率的计算、选择和调整三个角度对折现率设定中存在的问题和原因做出了系统分析。在此基础上，综合全文研究，提出了在项目经济评价中应以动态的观点和方法合理设定折现率的主张，设计了一个财务折现率设定程序，对财务折现率的效益风险和筹融资风险的调整和社会折现率的改进做出了探析。
[Abstract]:As the basis of comparison and calculation of investment effect evaluation, the discount rate directly affects the conclusion of project economic evaluation and indirectly affects the realization of project investment effect. Therefore, it is of great practical significance to carry out the research on the setting of discount rate. Also has certain academic value. This paper focuses on the central issue of discount rate in project economic evaluation. Based on the theory of technical economy and other relevant theories, this paper uses the logical method of "posing problem-analyzing problem-solving problem". Firstly, the background and thinking of the research are expounded, and the theory and method of discount rate setting are reviewed. Secondly, the present situation of discount rate setting is summarized and summarized, and the problems and reasons in discount rate setting are systematically analyzed from three angles: calculation, selection and adjustment of discount rate. On the basis of this, and synthesizing the full text research, the paper puts forward the idea that the discount rate should be set reasonably from the dynamic point of view and method in the economic evaluation of the project, and designs a program for setting the financial discount rate. This paper analyzes the adjustment of benefit risk and financing risk of financial discount rate and the improvement of social discount rate.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F062.4

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