对技术经济学课程教学中几个问题探析.doc

对技术经济学课程教学中几个问题探析 　　摘要： 笔者结合自身的教学实践，就技术经济学课程教学中的几个问题进行了探讨：单一方案动态经济评价指标在一定条件下具有一致性；对互斥方案动态经济评价应以效益性评价指标为准，而不能以效率性评价指标和时间性评价指标为准；深刻理解差额投资净现值法与差额投资内部收益率法的原理及其在技术经济互斥方案评价中的独特应用价值；在敏感性分析中如何直接计算不确定性因素的临界点；计息周期大于收付周期等值计算问题的另一种思路和计算步骤。 Abstract： On the basis of his teaching practice， the author discusses several problems in the teaching of the course of Technical Economics， namely， the dynamic economic evaluation indexes of single scheme have consistency under given conditions； the standard should be value evaluation index but not efficiency evaluation index and time evaluation index on dynamic economic evaluation of mutual exclusion scheme； the students should master the unique application value of the balance investment net present value method and the balance investment internal rate of return method on the basis of a deep understanding of them in the evaluation of technical economy of mutual exclusion scheme； how to directly calculate the critical point of uncertain factors in the analysis of sensitivity； there is a new idea and calculation steps of the equivalent calculation issue when interest at a pre-determined cycle is greater than the cash cycle. 关键词： 单一方案动态经济评价指标；互斥方案动态经济评价指标；差额投资净现值法；差额投资内部收益率法；△NPV；△NAV；△IRR；不确定性因素临界点；计息周期大于收付周期等值计算 Key words： the dynamic economic evaluation indexes of single scheme；the dynamic economic evaluation indexes of mutual exclusion scheme；the balance investment net present value method；the balance investment internal rate of return method；△NPV；△NAV；△IRR；the critical point of uncertain factors；the equivalent calculation issue when interest at a pre-determined cycle is greater than the cash cycle 中图分类号：F062.5；G642.0 文献标识码：A 文章编号：1006-4311（2013）19-0219-06 0 引言 笔者在高校从事技术经济学课程教学多年，对该门课程中几个有关定量计算的问题进行了研究和探索，现将这几个问题提出并加以探讨，希望与本学科领域工作的同行们达成共识。 1 单一方案动态经济评价指标的一致性 对常规投资项目的单一方案进行动态经济评价，常用的评价指标主要有三个，即内部收益率IRR、净现值NPV和动态投资回收期Pt′。三个评价指标对单一方案的经济可行性评价，其结论具有一致性。 1.1 NPV和IRR的一致性 IRR的实质就是使投资方案在计算期内各年净现金流量的现值累计等于零时的折现率。反映在i