会计学毕业论文：净现值计算中的折现率问题研究.pdfVIP

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 The problem of the discount rate of NPV 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 ·····························································Ⅰ Abstracts··························································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、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）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）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 ··························································11 参考文献 ···························································13 致 谢 ·····························································14