基于净现值理论的精品课程网站投资效益评价

The Investment Benefit evaluation of Exquisite Course Websites Based on Net Present Value Theory

为给精品课程网站的投资效益评价提供一个客观依据，提出了一种课程网站投资效益的定量分析模型。该模型将课程网站各种投入与效益以货币计量单位进行估算，将各年的净现金流换算为立项年份的净现值，以各年净现值之和作为课程网站的投资效益，并以某高校2004年立项的13门校级精品课程为例说明了该模型的使用。

In order to provide objective basis for the investment benefit evaluation of exquisite course (EC) websites， we give a quantitative analysis model. It measure the various investments and benefits by moneytary measure unit， convert the annual net cash flow to the net present value to the beginning of EC project， and then sum the annual net present value as the benefit evaluation. Finally， the application of the model is demonstrated by evaluating the benefit evaluation of 13 school-level EC websites setup in 2004 for a certain university.