是指建設(shè)項(xiàng)目國(guó)民經(jīng)濟(jì)評(píng)價(jià)中衡量經(jīng)濟(jì)內(nèi)部收益率的基準(zhǔn)值,是計(jì)算項(xiàng)目經(jīng)濟(jì)凈現(xiàn)值的折現(xiàn)率以及項(xiàng)目經(jīng)濟(jì)可行性和方案比選的主要判據(jù)