作　　者： ;

机构地区： 华南理工大学土木与交通学院

出　　处： 《科学技术与工程》 2009年第22期6929-6933,共5页

摘　　要： 通货膨胀是经济发展过程中客观存在的现象。道路工程建设项目是一个长期的投资项目,在实施过程中难免会受到通货膨胀的影响,所以对建设项目进行财务评价时必须考虑通货膨胀因素的影响。对不同情况下通货膨胀因素对建设项目财务评价指标的影响和对通货膨胀的四种处理方法进行了探讨和研究。通过一系列基本公式的推导,能更清晰看到通货膨胀因素和财务评价指标变化大小的关系,为项目投资决策提供可靠的依据,使评价结论更可靠。 Inflation was an objective phenomenon in the development of economy. Highway construction project was a long-term investment project and it was hard to avoid the impact of inflation, so the financial evaluation of construction projects must be taken into account the impact of inflation. The impact of financial evaluation index under inflation factors and four methods to deal with inflation were discussed and researched under different situa- tions. Through derivation of a series of basic formula, it can more clearly see the relationship between inflation factors and the changes of financial evaluation index, which provides a more reasonable method to make an investment decision and a more reliable result.

关 键 词： 道路工程 财务评价 通货膨胀

领　　域： [经济管理] [经济管理]