Basic technique of decision-making of investment is PB rule,ARR rule ,NPV rule,IRR rule and PI rule . And NPV rule is viewed as a better method.

• 基本的投资决策方法有回收期法、会计收益率法、净现值法、内部收益率法、获利指数法，其中净现值法被认为是较优的一种投资决策方法。