军队工程建设项目投资效益评价难点浅析

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军队工程建设项目投资效益中的非量化成分、间接效益的计量以及对不确定因素和资金时间价值的考虑,是影响投资效益评价的几个重要方面。这些问题由于具有模糊性和复杂性,传统的数学方法难以准确确定其价值大小,因而成为准确衡量军队工程建设项目投资效益的几大难题。本文就此提出一些分析和处理意见,供大家商榷。一、非量化成分军队工程建设项目投资效益是一种包含军事、政治、经济等多方面的综合效益。对这种综合效益的计量,不像一般国民经济活动中经济效益的计量那么准确。这是因为,军队工程建设活动的劳动消耗虽然有独立存在的物质内容和具体的价值,但其所取得的成果并不是都有独立存在的形式和具体的价值,即投资效益中存在着非物质内容和非量化成分,难以准确计量。如我们常说的工程保障能力就不能简单地用自然单位或价值单位来表示,也没有刻画其强弱优劣的具体数值。在反映投资效益的诸多指标中,各指标的优劣没有一个明确的数量界限,既无法确定建设工期长短好与不好的分界点,也无法确定单位工程保障能力投资多少好与不好的分界点。尽管如此,采用各种现代科学方法对这些非量化成分进行计量和考核,仍然可以为军队工程建设活动提供一定的客观依据。 The non-quantitative components of investment benefits, the measurement of indirect benefits and the consideration of the uncertainties and the time value of funds are the important aspects that affect the evaluation of investment benefits. Because of their ambiguity and complexity, these problems are difficult to be accurately determined by the traditional mathematical methods. Therefore, they become the major problems in accurately measuring the investment returns of military construction projects. This article put forward some analysis and handling opinions for your discussion. I. Non-Quantitative Components The investment benefit of military construction projects is a comprehensive benefit that includes military, political and economic aspects. The measurement of such comprehensive benefits is not as accurate as the measurement of economic benefits in the ordinary national economy. This is because although the labor consumption of military construction activities has its own independent material content and specific value, its achievements have not all been in a separate form and in specific value. That is, the non-material Content and non-quantitative components, difficult to accurately measure. As we often say, the engineering support capability can not simply be expressed in natural units or value units, nor does it depict the specific values ​​of its strengths and weaknesses. Among the many indicators that reflect the returns on investment, there is not a clear quantitative limit for the merits of each indicator. It is not possible to determine the cut-off point between good and bad construction durations, nor how much good or bad demarcation should be invested in the unit engineering support ability investment point. In spite of this, adopting various modern scientific methods to measure and evaluate these non-quantitative components can still provide some objective basis for military construction activities.
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