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财务基准收益率是评价投资经济效益，判断投资方案是否可行的基本标准，是决定项目取舍的关键指标。随着时间的推移，需要重新测定石油行业财务收益率基准值，可采用的方法有３种：项目排序法、项目收益法和资金成本法，３种方法各有所长。建议采用项目收益法和资金成本法同时测算，测得的结果进行比较，选定高值作为基值，然后确定风险系数和行业希望值，最终确定石油行业财务内部收益率基准值。
Financial benchmark rate of return is to evaluate the economic benefits of investment, to determine the feasibility of investment programs the basic standard is to determine the key indicators of trade-offs. Over time, there is a need to remeasure the benchmark for the financial yield of the oil industry. There are three methods that can be used: the project ranking method, the project return method, and the capital cost method. Each of the three methods has its own advantages and disadvantages. It is suggested to use the project income method and the capital cost method to measure simultaneously. The measured results are compared and the selected high value is taken as the base value. Then the risk coefficient and the industry expectation value are determined, and the benchmark of the financial internal rate of return of the petroleum industry is finally determined.