投资回收期指标在BOT项目中的应用研究

摘要

Application of investment payback period index in economic evaluation is limited. By analyzing its application features,this paper puts forward the idea of adjusting the construction project of net income and calculating the payback period and other related economic evalution index based on annual average net income. It carries on the empirical analysis to demonstrate the feasibility and its rationality.%投资回收期指标在经济评价中的应用受到一定限制.通过分析投资回收期指标的应用特征,提出了调整建设项目现金流量,按年平均净收益计算投资回收期等相关经济评价指标的方法,并重点探讨其在BOT项目中的应用,论证其合理性和可行性,有助于评估投资方案的风险.