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随着我国资本市场的不断发展和入世以后对外开放的不断深化,我国投资项目的财务评价出现了许多新情况和新问题。作为财务评价的主要因素,折现率实质上是影响投资项目取舍的常用标准。因此,从“成本效益原则”的角度出发,企业对投资项目财务评价折现率的确定,应该从项目所预测的财务结构和资金成本出发,综合考虑各种影响因素,确保折现率的确定最大限度地与实际情况相符。
With the continuous development of China’s capital market and the deepening of opening to the outside world after China’s accession to the WTO, many new situations and problems have emerged in the financial evaluation of China’s investment projects. As the main factor of financial evaluation, the discount rate is essentially a common standard that affects the choice of investment projects. Therefore, from the perspective of “cost-effectiveness principle ”, the enterprise should determine the discount rate of financial evaluation of investment projects from the predicted financial structure and capital cost of the project, comprehensively considering all kinds of influencing factors and ensuring the discount rate The determination to the maximum extent with the actual situation.