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基准收益率是指投资项目要求达到的最低投资收益率。基准收益率确定的合理与否不仅关系到某一项目取舍决策的正确性，而且还会影响到项目方案的优选。对于独立方案的决策，通常采用净现值或内部收益率指标，以净现值是否大于或等于零、内部收益率是否大于或等于基准收益率为取
The benchmark rate of return is the minimum investment rate of return required for an investment project. Whether the benchmark rate of return is reasonable or not depends not only on the correctness of the decision-making of a certain project, but also on the optimization of the project proposal. For independent decision-making, usually using NPV or IRR indicators, the net present value is greater than or equal to zero, the internal rate of return is greater than or equal to the benchmark rate of return for the