随着中国资本市场的发展,高速公路上市公司的增多,因为,高速公路项目投资金额较大、建设期较长、投资回收期较长,导致高速公路项目前期投资风险较大,所以目前大多数高速公路上市公司在高速公路项目的投资主要转向投资收购已运营收费高速公路项目。本文通过举例来论述NPV,IRR在上市公司投资收购已运营收费高速公路项目中的应用。 With the development of China’s capital market, the number of expressway listed companies has increased. Because the investment amount of expressway projects is large, the construction period is longer and the payback period is longer, the investment risk of expressway projects in the early stage is relatively large. At present, most of them The investment of expressway listed companies in expressway projects has shifted mainly to investment acquisitions that have operated toll highways. This article by way of example discusses NPV, IRR in listed companies to invest in the operation has been charged highway project application.