物价上涨是市场经济长期存在的客观现象。在财务评价中如何考虑物价上涨因素,是目前困扰项目经济评价工作的难题,因为除了物价上涨难以准确预测以外,尚有很多理论方法问题需要研究解决。按不变价格进行项目财务评价,虽可避开物价上涨因素,使评价计算 Price inflation is a long-standing objective phenomenon in the market economy. How to consider the factors of rising prices in the financial evaluation is a difficult problem that plagues the economic evaluation of the project at present because there are still many theoretical and methodological problems that need to be studied and solved besides the fact that price increases are difficult to predict accurately. Financial evaluation of the project at a constant price, although can avoid the factors of price increases, the evaluation of the calculation