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上市公司在进行项目投资选择时,通常把净现值作为基准,认为净现值法是评价资本预算项目的最佳方法,但是在中国,证券行业刚刚起步,起伏不定,国家经济高速增长,当前又遇较大的通货膨胀,对于中国的上市公司而言,净现值法在企业进行投资选择中可能因其自身的局限性失效。
In the process of project investment choice, listed companies usually take net present value as the benchmark, and think NPV method is the best way to evaluate capital budgeting projects. However, in China, the securities industry has just started, ups and downs, the national economy is growing rapidly, In the case of larger inflation, for the listed companies in China, the net present value method may fail due to its own limitations in the enterprises’ investment choices.