敏感性分析中税抵效应的理论研究

    Rationale and Application of TaxOffsetting Effectin Sensitivity Analysis

    • 摘要: 目前通行的敏感性分析方法简单实用,但存在悲观地高估项目风险的问题,该文从理论上分析了这一现象,提出了敏感因素变动税抵效应的概念,系统地分析了税抵效应的作用机制,同时提出了一套税抵系数的计算方法,使敏感性分析的计算结果更符合实际情况。

       

      Abstract: The current method on sensitivity analysis is simple and functional, but there is an overestimated risk for projects pessimistically. This paper proposed a new conception in terms of taxoffsetting effect. After the rationale of taxoffsetting effect was analyzed systematically, a method to determine its coefficients was given for improving the current methodology on sensitivity analysis. The improved method results in a coincidence with real condition, and is simple enough for application.

       

    /

    返回文章
    返回