一、内部收益率指标评价内部收益率（IRR）也称内含报酬率，是长期投资决策中常用的贴现评价方法。此法因为能准确地反映内部收益率优于基准报酬率的程度而被广泛应用。但内部收益率法也存在以下不足之处：１．内部收益率隐含了再投资假说，以内部收益率作为再投资报酬率，具有 First, the internal rate of return index evaluation Internal rate of return (IRR), also known as internal rate of return, is a long-term investment decision-making commonly used in discount evaluation method. This method is widely used because it accurately reflects the extent to which the internal rate of return is superior to the benchmark rate of return. However, the internal rate of return method also has the following deficiencies: 1. Internal rate of return implicit reinvestment hypothesis, the internal rate of return as the rate of return on investment, with