长期投资和项目投资是管理会计中必须考虑的重要科目。在投资可行性研究中,都将以是否考虑货币的时间价值作为区分静态研究和动态研究的依据。而投资回收期法在大多数教材中被认为是静态研究的方法。本文提出考虑利息的投资回收期法同样考虑了货币的时间价值,从而使投资回收期法更适于企业实际应用。 Long-term investment and project investment are important subjects that must be considered in management accounting. In the investment feasibility study, whether to consider the time value of money as the basis for the distinction between static research and dynamic research. The payback period method is considered as a static research method in most textbooks. This paper proposes that the investment payback period method considering interest also considers the time value of money, so that the investment payback period method is more suitable for practical application of the company.