AN ALGORITHM FOR DETERMINING UNIQUE NONNEGATIVE INTERNAL RATES OF RETURN
介绍了一个用于确定现金流序列内部收益率的算法，基于多项式根的位置定理，改进了现有方法，使其更易于非数学背景的从业者应用。
The problem of determining an internal rate of return of a given sequence of cash flows is equivalent to solving a polynomial equation. Although Sturm's theorem determines the exact number of roots of a polynomial in a given interval, its application can be long and tedious. For this reason it has not been particularly popular with non‐mathematical practitioners. Recently, considerable effort has been devoted to finding tests or algorithms which are easier to apply. This paper introduces an old but useful theorem on the location of roots of a polynomial, elucidates recent results due to Clarke and others, and also offers some improvements.