对“项目资本金制度”中资本收益回报率的再认识苌景州李永良建立固定资产投资项目资本金制度，是我国近期内深化投融资体制改革的一项重要内容，它不仅有利于降低债权人尤其是银行信贷资产的风险，有效地保护债权人的利益，同时还有助于从资金源头上抑制固定资产投资规模... Rethinking of the Return on Capital Gains in “Project Capital System” 苌 Jingzhou Li Yongliang Establishing the Capital System of Fixed Assets Investment Projects is an important part of our country’s reform of investment and financing system in the near future. It not only helps reduce creditors, Is the risk of bank credit assets, effectively protect the interests of creditors, while also helping to curb the scale of investment in fixed assets from the source of funds ...