通常的理由是基于一个折现现金流量模型；较低的债券收益率意味着降低贴现率，从而提高股票的现值。

The reasoning is usually based on a discounted-cashflow model; a lower bond yield means a lower discount rate and thus a higher present value for shares.

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对于每一家上市公司，主要考虑其经营状况的四个财务指标：每股收益，每股净资产，净资产收益率和每股现金流量。

To each listed company, we consider four primary financial indexes: income per share, net asset per share, return rate of net asset, and cash flow per share.

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根据第三部分中风险分析的结果，编制了项目可行性研究经济指标、成本估算表、现金流量及内部收益率、利润测算表、敏感因素的影响等一系列表单；

A series of tables are formulated on the economic indices adopted in the feasibility study of the project, cost evaluation, cash flows, internal earnings, profit evaluation, sensitive factor analysis.

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