项目投资财务分析中致险因素辨识的敏感性分析方法及改进

项目投资财务分析中寻找主要致险因素常用的敏感性分析法存在明显不足。通过例证分析指出，其不足之处在于它未考虑各因素对净现值的实际影响程度。提出了敏感差分析法，将各因素实际变化状况及其对评价值的敏感程度结合起来分析，考虑了各因素导致风险发生的可能性大小，其结果更为全面、客观。

Identifiction Method of Risk Factors and Improvement Measures in Project Financial Analysis

The sensitive analysis method used in determining main risk factor has a significant default in investment project financial analysis. By means of example analysis, the research results showed that the reason causing the default is without considering the real affection of these factors on net present value, and a more better method--the sensitive extreme difference analysis method was developed in which the real changing degree of every factor with the sensitive degree was combined to praise norms of every factor and considers the possibility of taking place risk caused by every factor.