第四讲项目效益、风险分析一、内容简介本讲主要讲述了项目效益分析的静态、动态指标及项目投资风险分析。

二、学习目标1、掌握效益分析的指标2、掌握项目投资风险的方法3、掌握投资项目分析需要回避的四个陷阱三、要点提示1、总利润率2、年平均利润率3、投资利润率4、自有资金利润率5、净现值6、内部收益率7、现值指数8、全部投资静态回收期9、全部投资动态回收期10、贷款偿还期11、盈亏平衡点12、敏感因素与敏感度13、投资项目分析的四个陷阱四、阅读指导《财务管理学》第四讲第三节，第五讲《财务管理分析》之第八讲阅读笔记课程重点__________________________________________________________________________________________________________________________________ _________________________________________________________________ 课程难点_________________________________________________________________ _________________________________________________________________ _________________________________________________________________ 疑难问题:_________________________________________________________________ _________________________________________________________________ _________________________________________________________________ _________________________________________________________________体会:__________________________________________________________________________________________________________________________________五、课堂学习_____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________ ______________________________________________________________________ ___________________________________ 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___________________________________ ___________________________________ ___________________________________ ______________________________________________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________ ______________________________________________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________ ______________________________________________________________________ ___________________________________ ___________________________________ ______________________________________________________________________ ___________________________________ ______________________________________________________________________ ___________________________________ ___________________________________ 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___________________________________ ______________________________________________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________ ______________________________________________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________ ______________________________________________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________ ___________________________________、投资利润率）投资利润率是指项目达到设计生产能力后的一个正常生产年份的年利润总额与项目总投资的比率。