企业在做投资项目时,根据可行性制定一些备选方案,通过科学而合理的方法选择最优投资项目方案。企业在对备选方案决策时经常使用折现评价指标,主要包括净现值指标、内含报酬率指标、现值指数指标与回收期指标等。但现在常用净现值指标和内含报酬率指标。 Enterprises in the investment project, according to the feasibility of developing some options, through scientific and reasonable method to select the optimal investment program. The enterprises often use the discounted evaluation indexes when making decisions on alternatives, including the NPV index, the internal rate of return index, the present value index index and the payback period index. But now commonly used net present value indicators and internal rate of return indicators.