CAJ | 학술논문

用一数字实例做探讨，给出一般形式的补正分析，以证明内部收益率和外部收益率正确的经济含义，并在包头市蓄电池厂技术改造方案经济性评价中应用.
용일수자실례주탐토，급출일반형식적보정분석，이증명내부수익솔화외부수익솔정학적경제함의，병재포두시축전지엄기술개조방안경제성평개중응용.
As an empirical research and analysis of supple mentary character, the paper makes efforts to correctly re-define the intrinsic economic impli cation of the two widely-used terms, IRR(Internal Rate of Return) and ERR(External Rate of Return) by employing a presumed numerical example.The conclusion of this research had once been success fully applied in a technologicol transformation program in Baotou Accumulator Factory to evaluate economic efficiency of the program.