中文摘要：

求解资金约束条件下相互独立的投资项目优化组合的一种方法是所谓的盈利能力指数法。该方法存在一定的问题，本文严格定义了盈利能力指数．改进了排序解法．给出了获得最优解的条件。

英文摘要：

This thesis begins with the problem of ordering of profitability index method for optimizing independent projects under capital budgeting, defines the profitability index accurately, improves the ordering method, and offers the optimal solution rule.