财务评价中基准收益率的确定方法●成都电业局杜旭一、基准收益率的概念和作用基准收益率，又称最小容许投资收益率，它是企业领导者对投资项目资金价值的估价，是容许投资活动的最低收益保证。在计划经济时代，这个参数是由政府计划部门制定的，在市场经济的今天，企业已... Method of determining the benchmark rate of return in the financial evaluation ● Chengdu Electric Power Bureau Du Xu First, the concept and role of benchmark rate of return Benchmark rate of return, also known as the minimum allowable return on investment, which is the business leaders of the investment project value of the valuation, Is the minimum income guarantee for investing activities. In the era of planned economy, this parameter is set by the government planning department. In the market economy today, the company has ...