投资项目财务评价绿色指标体系的研究

通过分析传统财务评价指标体系，提出了建立财务评价绿色指标体系的必要性和思路，并以绿色财务内部收益率、绿色财务净现值以及绿色动态投资回收期等几个主要指标为例，讨论了项目财务评价绿色指标体系的构建，该指标体系不仅考虑了项目的财务效益和费用，还将企业生产经营过程中的外部成本作为企业的一项潜在费用考虑在内。同时，对指标计算过程中如何确定环境污染治理费用和污染治理过程中新创造的收益，以及财务评价绿色指标体系在实际应用中的优势进行了论述。

A Study on Green Financial Evaluation Index System for Investment Project

Through the analysis of traditional financial evaluation index system, the necessity and the method of establishment of the financial evaluation green index system is proposed ,furthermore ,the paper takes the green financial intemal rate of return,the green financial net present value and the green dynamic payback period as an example and discusses the construction of Financial Evaluation Index System＇ s for Investment project. This index system has not only considered the financial benefits and costs of the project,but also takes negative external effect in the project implementation as external cost into account. At the same time, how to calculate the expense of controlling Environmental pollution and the new income of pollution control process,as well as the advantages of the financial evaluation green index system in practical applications are discussed.