Research On The Improvement Of Economic Evaluation Index And Method Of Investment Project

Evaluation index,evaluation standard and evaluation method are very important for investment project decision,which has an directly influence on decision results of the investment project and investment beneficial result.However,there are many problems on the evaluation practice of investment projects,such as index has been chose wrongly,evaluation standards are unreasonable,evaluation methods have drawbacks,if these problems haven't been resolved,it'll lead to a result that the strategic decision has deviation even it'll appear wrong conclusion.Consequently,they're urgent to be solved,such as selection the evaluation index correctly,determination reasonable evaluation standard and improvement the evaluation method in investment project decision.This article discussed and analyzed the current investmentproject evaluation index,evaluation standard and evaluation method deeply,pointing out the existing problem in the evaluation usage.After that,the article proposed improvement measures on the basis of the problems.Firstly,the article has discussedthe research background,significance,research status in home and abroadand research ideas of the economic evaluation index and method of investmentproject.Secondly,the related theory and method on investment project decision have been analyzed and researched.Thirdly,the article pointed out the disadvantages of economic evaluation index and method,on which using incremental investment rate of returnon hypothetical condition when facing the choice between mutually exclusive projects,the evaluation standard of the dynamic investment recovery period and completeness of the index on mutually exclusive projects;through the analysis and demonstration,the article has put forward to the use of the index exist problems and shortcomings so that it has given targeted improvements and recommendations,such as the hypothetical condition of incremental investment rate of return,putting forward the right dynamic payback period of evaluation criteria.Fourthly,evaluation methods of defect has been improved,the rolling comparative analysis modelon dynamic sunk costs has been setted up and a comprehensive evaluation model mutex alternatives has been established.Finally,the thesis summarizes the results of research and proposes futher research directions.