CAJ | 학술논문

针对目前国内财务管理教材中净现值（NPV：Net Present Value）达式的现状．从理论角度出发，深入分析净现值不同表达式使用前提、适用范围及其存在的不足。在此基础上，借鉴并结合国内外文献对净现值表达式的研究，最终在理论上对净现值一般表达式进行完善，力求对净现值一般表达式有更深入的理解和把握。
침대목전국내재무관리교재중정현치（NPV：Net Present Value）체식적현상．종이론각도출발，심입분석정현치불동표체식사용전제、괄용범위급기존재적불족。재차기출상，차감병결합국내외문헌대정현치표체식적연구，최종재이론상대정현치일반표체식진행완선，력구대정현치일반표체식유경심입적리해화파악。
This paper focuses on the expression of net present value (NPV: Net Present Value) and itspremise, scope and deficiency discussed in the present domestic financial management textbooks. By using reference and combining domestic and foreign literatures research on the expression of net present value, the general expression of net present value is finally optimizedto improve people's understanding of it.