某项目预计费用现值是1000万元人民币，效益现值是980万元人民币。如果采用“费用效益分析法”，可得出结论： （ ） 。
- A.不可投资
- B.可投资
- C.不能判断
- D.费用效益分析法不适合项目论证
正确答案及解析
正确答案
解析
费用效益分析法是一种对经济活动方案的得失、优劣进行评价、比较以供合理决策的经济数量分析方法，多地用在工程建设的项目评价，它着重于费用与效益两方面的分别计量与相互比较。题干条件非常简单，用效益费用比率法可得：980/1000=0.98＜1，所以该项目不可投资。正确选项是A。
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