| 摘要: |
| 以西方投资项目评估基本理论的争论为背景，从我国投资项目评估工作的现实出发，根据项目评估的方法、层次、核心和目标，运用逻辑演绎、因果论证的方法，确认在我国新经济体制下，投资项目评估应建立在市场经济理论、福利经济理论、马克思劳动价值论和现代投资理论的基础上。 |
| 关键词: 投资项目评估，福利经济学，劳动价值论，投资 |
| DOI： |
| 分类号:F204 |
| 基金项目: |
|
| On the Theoretic Base of the Assessment of Investment Projects |
|
Sun Yangxue
|
| Abstract: |
| This paper is based on the debates of the fundamental theories of western assessment of investment projects.In accordance with the practical work of the assessment of investment projects in China,it is indicated that the assessment of investment projects should be based on the theory of market economy,the theory of welfare economy and the theory of Marx's labour axiology. |
| Key words: assessment of investment project,welfare economy,theory of labour value,investment |
