It is shown that many data are

based on the prediction of the future

The accuracy of prediction depends on the experience, attitude and risk preference of the predictor. 2) General correction methods for dynamic evaluation: ① equivalent coefficient method: add equivalent coefficient a (0 < a < 1) before the net present value formula, and the estimation of a is obtained through historical data regression or given according to experience. ② Risk adjusted discount rate method to adjust the benchmark rate of return