投资项目经济效果 评价指标体系的改进研究

文档编号:GC182  文档字数:28535,页数:32
摘要

 当企业进行项目投资时，为了避免投资的盲目性，需要谨慎地运用各种投资决策方法对所提方案进行评价、取舍、选优。而经济效果评价是各种投资项目进行经济性评价的核心内容，存在着广阔的使用领域，尤其是在企业投资项目的方面更发挥着重大的作用。而目前在相关领域所使用的经济效果指标体系的设置和评价方法的应用，都存在着一些不合理之处。认清这些存在的问题，寻求更好的办法加以解决，对提高经济效果评价的正确性和科学性无疑具有更重要的现实意义。为了保证投资决策的正确性和科学性，建立合理的经济效果评价体系及正确地运用评价方法是十分重要的。本文分成三部分并且结合有关实例对现有经济效果评价指标进行说明分析.指出现有指标设置及评价方法存在的问题，对现有指标进行比较，结合权威机构对这些指标的实际应用情况进行剖析。在此基础上，对现有体系及方法进行改进，提出新经济效果评价指标，并对改进后新指标及方法的设置进行分析研究。
 关键词：投资决策；经济效果评价；指标体系；评价方法；改进 

Abstract

 When the enterprise carries on project investment, it should carefully make full use of various investment decision methods to evaluate them, take or reject and finally choose the best, in order to escape the blindness of investment. And the estimation of economic effects as the core material of estimating various investment projects’ economic effects,is used in the vast realm, even plays the important function especially for the enterprises’s investment. But both the constitution of the current economic effects  index system and the application of the estimation methods exist some unreasonable aspects. Recognizing these existent problems and looking for the better ways to resolve them  doubtlessly have much more important realistic meaning towards raising accuracy and sciences of economic estimation.In order to maintain the scientific correctness of an investment decision ,it is important to establish a rational index system for estimating economic effects and to correctly use estimation methods. This text is divided into three parts and combines the relevant actual examples to analyze the current economic effects evaluation index .It points out the problems of the existing index system and the estimation methods and carrys on the comparison to the existing indexs then combines the authority organization to analyze actual applied circumstance of these indexs. On the basement, the text improves the current system and methods and puts forward the new economic effects  estimation indexs then analyzes the new constitution of the improved index system and estimation methods.
 Keywords: investment decision；economic effects estimation；index system；estimation methods；improvement

目  录

摘要 2
Abstract 3
引  言 4
第1章  经济效果评价指标体系的现状 5
1.1 企业投资项目方案的类型 5
1.1.1 投资方案类型 5
1.1.2 现有评价指标应用案例说明 7
1.2  现有经济效果评价指标体系的构成 8
1.3 现有指标体系及经济评价方法存在的问题 1
第2章  现有经济评价方法的比较和实际应用概况 15
2.1 企业投资项目各种评价方法的比较 15
2.2  企业投资项目各种评价方法的实际应用概况 18
第3章   改进后的经济效果评价指标体系 21
3.1  建立新经济效果评价指标体系 21
3.2 新经济效果评价指标体系的改进分析 25
结论与建议 27
致  谢 28
附 录 一 30
附 录 二 31

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