摘要
高新技术项目一般具有高投资、高收益、高风险和项目周期短等特点 ,对其经济评价应注重评价指标的选择和评价方法的改进。重点评述了净现值法、收益率法的缺陷及其改进 ,介绍了项目平衡和投入产出比两种新的评价方法。同时针对在项目评价中存在技术开发单位与生产单位分离、项目可行先入为主等问题 ,提出了采用先分后合的评价方案和引入不可行性分析的观念 ,可望获得较为可靠的可行性评价结果。
High and new technological project is possessed of the features of high investment, high income and high risk, etc, so should pay attention to select of evaluating index and improve of evaluating method when making a evaluation to it. Two new evaluating methods of project equalization and ratio of input-output are introduced. Pointing to some problems included separating between technical development unit and production unit and project's 'first impressions are strongest' existed in project evaluation, etc, the evaluating plan of 'first separate and afterwards combine' and the idea of unfeasibility analysis are put forward.
出处
《山东冶金》
CAS
2004年第1期64-66,共3页
Shandong Metallurgy
