固定资产对利润总额的影响解说.doc

固定资产投资对利润总额的影响分析 摘 要 固定资产在工业企业中占有重要的地位，它固定资产就好比是企业的支柱一样，一旦企业的固定资产不运转了，企业的生命力也就不复存在了，伴随着市场经济的迅速发展，企业的固定资产起着越来越重要的作用。 文章首先对固定资产的相关概念进行阐述。使读者能初步了解一下什么是固定资产，主要有固定资产的定义、分类、特征、核算等基础知识，为对固定资产更深入的研究奠定了基础。又对利润进行了简单的分析，包括利润的相关定义，利润的计算公式，影响利润的因素及提高利润的方法和影响企业的指标。最后，本文利用计量经济学软件--eviews软件，对固定资产和利润总额进行了一元线性回归分析，得出了固定资产和利润总额的一元线性关系，确定了企业应该如何进行固定资产的投资，是企业的利润达到最大化。作为企业的管理者，应该在投资前进行合理的分析，降低企业的成本，为企业创造更大的价值。 最后企业提出了如何进行固定资产投资，使固定资产在中国企业中有了一个更加明确的发展目标，为企业创造更大的价值。（摘要尽量不要分段，我们老师是这么要求的，你再看下论文撰写规范）把文章所有涉及的数字和字母都改成Times打头的字体 关键词：固定资产；利润总额；一元线性回归分析 Fixed Assets Investment to Analysis the Influences of Profit Total Abstract Fixed assets in the industrial enterprise occupies an important position, it fixed assets is like a pillar of the enterprise, as soon as the fixed assets of the enterprise did not run, the life of enterprise no longer exists, along with the rapid development of market economy, the fixed assets of the enterprise is playing a more and more important role. This article first on the fixed assets related concepts in this paper. Make the reader can preliminary understanding what is fixed assets, mainly has the fixed assets of the definition, classification, characteristics, accounting basic knowledge, to fixed assets for more in-depth study to lay the foundation. And to profit of a simple analysis, including profits of related definitions, profits, and the formula of the factors affecting profit and increase profits method and affect the enterprise index. Finally, this paper use econometric software-eviews software, the total profit of fixed assets and a linear regression analysis, it is concluded that the fixed assets and the total profit of a linear relationship between the yuan and determined the enterprise how to make the fixed asset investment, is the enterprise to maximize profits. As the companys managers, should be in the investment before the reasonable analysis, reduce the cost of enterprise, for enterprise to create more value. Finally enterprise puts forward how