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企业在进行长期投资决策时，常使用净现值法（NPV法）和内含报酬率法（IRR法）对投资项目进行经济评价。一般情况下，使用这两种方法均假定现金流量是确定的，但由于长期投资涉及的时间长，受到各种因素的影响大，其未来的收益和成本都会有不同程度的风险，这对项目的正确评价
Enterprises in the long-term investment decisions, often using the net present value method (NPV method) and internal rate of return method (IRR method) of the economic evaluation of investment projects. In general, the use of these two methods assumes that the cash flows are certain, but because long-term investments involve a long time and are greatly affected by various factors, their future returns and costs may have different degrees of risk. The correct evaluation