一、确定基准收益率的意义基准收益率又称目标收益率,绝对效果系数或定额效果系数。指动态而言,则是国家或部门要求的最低动态投资收益率。在设计过程中,经常有几个方案供选择,为了选择最优方 First, determine the meaning of the benchmark rate of return Benchmark rate of return, also known as the target rate of return, absolute effect coefficient or quota effect coefficient. Refers to the dynamic, it is the minimum dynamic investment rate of return required by the state or department. In the design process, there are often several options to choose from, in order to choose the best party