长期投资决策财务评价指标释疑─—对内含报酬率的修正潘飞一、问题的提出在进行长期投资决策时，我们常用的评价指标是两个：现金净流量的现值与内含报酬率，在一般情况下，当考虑货币的时间价值的前提下，只要现金净流量的现值大于零，同时内含报酬率大于贴现利率（贴现... The long-term investment decision-making financial evaluation index clears up the doubt--the revision of the internal return rate Pan Feiyi, the question puts forward When making the long-term investment decision, we commonly use the evaluation index is two: The present value and the internal return rate of the cash net flow rate Under normal circumstances, when considering the time value of money, as long as the present value of net cash flow is greater than zero, and the internal rate of return is greater than the discounted rate (discounting...