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项目投资活动是企业的一个重要的财务活动,对企业的发展至关重要。市场上大量的不确定性因素都会对企业项目投资决策产生影响,传统的投资决策方法已不能满足项目投资决策中对不确定性的评估。本文通过对传统不确定性项目投资决策方法进行总结和综述,指出了传统不确定性投资决策方法的不足,在此基础上引入了实物期权方法,认为实物期权方法可以弥补传统投资决策方法对不确定性价值评估的不足,并通过案例论证了投资决策中实物期权应用的科学性和合理性。
Project investment activity is an important financial activity of the enterprise, which is crucial to the development of the enterprise. A large number of uncertainties in the market will affect the project investment decision-making, and the traditional investment decision-making method can not meet the uncertainty assessment in the project investment decision-making. This paper summarizes and summarizes the investment decision-making methods of traditional uncertain projects, points out the shortcomings of the traditional decision-making methods of uncertain investment, and introduces the real option method on the basis of which, the real option method can make up for the traditional investment decision-making method to not The shortage of the certainty value assessment, and the feasibility and rationality of the application of the real option in investment decision.