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众所周知，净现值法与内含报酬率法是长期投资决策问题中最常用、也是最重要的决策方法，净现值指标和内含报酬率旨标分别从绝对数角度和相对数角度对投资项目的经济可行性进行评价，二者结合使用可使投资项目的决策依据更全面、更有说服力。然而实务中在评价两个不同方案时，有时两种方法的使用会出现相互矛盾的结果，对此决策人深感困惑。本文通过对这─—现象产生原因的深层分析，结合实例有针对性地提出了协调二者矛盾的方法，并对其理论依据进行了数学阐述。
As we all know, the net present value method and the intrinsic rate of return method are the most commonly used and the most important decision-making methods in the long-term investment decision-making. The net present value index and the internal rate of return target are from the angle of absolute number and relative number of investment The economic feasibility of the project is evaluated, and the combination of the two can make the decision-making basis of the investment project more comprehensive and persuasive. However, in practice, when assessing two different options, the conflicting results may sometimes arise from the use of the two methods, and the decision maker is deeply confused. Through deep analysis of the causes of this phenomenon, this paper proposes a method of coordinating the contradiction between the two with examples, and expounds its theoretical basis.