会计学毕业论文：净现值计算中的折现率问题研究

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1、广东海洋大学寸金学院毕业论文（设计）论文题目：净现值计算中的折现率问题研究TheproblemofthediscountrateofNPV系别：会计系专业：财务管理年、班级：07级财本2班姓名：詹朝城学号：200716703234指导老师：刘超职称：讲师日期：2011-05-20广东海洋大学寸金学院教务处制广东海洋大学寸金学院2011届毕业论文目录摘要·····························································ⅠAbstracts··························

2、································Ⅱ前言······························································1（一）研究背景与研究意义·············································1（二）国内外相关研究综述·············································1（三）本文研究思路和内容·············································2一、

3、模型框架基础·····················································2（一）净现值(NPV)模型················································2（二）项目折现率的本质与考虑因素·····································3（三）折现率选取中存在的问题及原因分析·······························3二、江苏统一粮川马口铁公司净现值与折现率的问题研究···················4（一

4、）折现率的问题研究···············································4（二）公司基本情况简介···············································4（三）该公司净现值计算中的折现率问题与原因分析·······················5三、折现率的评判、计算、选取和调整注意的问题···························9（一）从方法评判过程来看·············································9（二）

5、从计算过程来看·················································9（三）在折现率的选取和调整过程中来看································10四、研究结论与建议··················································10（一）研究成果与不足················································10（二）建议·······································

6、···················11参考文献···························································13致谢·····························································14广东海洋大学寸金学院2011届毕业论文摘要作为投资效果评价的比较和计算基础，折现率直接影响了项目经济评价的结论，间接影响了项目投资效果的实现，从而开展折现率设定的研究既具有重大的现实意义。本文围绕项目经济评价中折现率设定这一中心议题，以技术经济理

7、论及其它相关理论为基础，运用“提出问题—分析问题—解决问题”的逻辑方法，首先阐明问题研究的背景和思路，评述折现率设定的理论和方法。其次，就折现率设定现状进行总结和归纳，据此从折现率的评判、计算、选择和调整四个角度对折现率设定中存在的问题和原因做出了系统分析。最后总结研究成果和不足。关键词：净现值，折现率，资本资产定价模型，加权平均资本成本I广东海洋大学寸金学院2011届毕业论文AbstractThediscountingratewhichactsasthebasisofcomparisonandcalculationinevaluatingt

8、heinvestmentresultproducesadirectlyeffectontheconclusionoftheeconomicevaluationofi