| 企业资本预算决策中相关现金流的识别 |
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| 引用本文： | 郭凤英.企业资本预算决策中相关现金流的识别[J].西安电子科技大学学报(社会科学版),2000,10(1):48-50. |
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| 作者姓名： | 郭凤英 |
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| 作者单位： | 西安电子科技大学经济管理学院!陕西西安710071 |
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| 摘 要： | 企业资本预算决策的主要任务之一，就是要判断并确定与项目相关的现金流。实际中，相关现金流的判断往往会出现失误，影响项目评价的准确性。为此，本文提出了相关现金流判断的基本原则及其应用。
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| 关 键 词： | 资本预算决策 现金流识别 基本原则 |
For the Business How to Distinguish the Cash Flow Related to the Investment Project Evaluation |
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| GUO Fengying.For the Business How to Distinguish the Cash Flow Related to the Investment Project Evaluation[J].Journal of Xidian University (Social Sciences Edition),2000,10(1):48-50. |
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| Authors: | GUO Fengying |
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| Institution: | GUO Fengying |
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| Abstract: | Distinguishing of cash flow related to investment project evaluation is one of the maintasks in capital budget decision. There are often mistakes in determining whether a cash flow is in relation to the project evaluated or not, so that it is difficult to evaluate feasibility of the project precisly.The basic principle is provided for the correct judgment of cash flow in relation with the project evaluation and applied to a few of special occasions in this paper. |
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| Keywords: | capital budget decision basic principle judgement of cash flow |
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