资本预算中的ＮＰＶ法的失效及其改进□顾乃康传统的资本预算理论通常建议根据ＮＰＶ法来判断一项投资计划是否可行，其基本原则是：首先预期并计算投资项目的现金流入量的现值，并预期和确定该投资项目所需支出的现值；然后计算上述两项现值之差额，即净现值ＮＰＶ；最后... Failure of NPV Law in Capital Budgeting and Its Improvement □ Gu Naikang’s traditional capital budgeting theory generally recommends that an investment plan be judged according to the NPV law. The basic principle is that the present value of the cash inflow of an investment project is first estimated and calculated , And expect and determine the present value of the required expenditure for the investment project; then calculate the difference between the two present values, ie the net present value NPV; and finally ...