公司承接了一个大型信息系统集成项目，项目参加人员121人，估计这一项目将在3年内建成。公司在开始这一项目之前，要决定这个项目的财务经济效益，并考虑资金的时间价值，则采用 （ ） 对项目进行财务绩效评估最合适。
- A.投资收益率法
- B.投资回收期法
- C.追加投资回收期法
- D.内部收益率法
正确答案及解析
正确答案
解析
4个选项中，考虑资金时间价值的动态分析法只有内部收益率法，故选D。
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