企业固定资产投资决策研究.docx

企业固定资产投资决策研究摘 要摘 要因为固定资产本身的特质，企业在生产经营活动中必须对固定资产投资重视起来。因为它涉及的资金数额大，决定了这是一种高风险的活动，同时也决定了它的高收益性，而且也是社会经济的重要组成部分，对整个社会经济的发展影响巨大。现在随着国家经济水平不断发展，社会也在不断进步，社会上各种制度都在完善，可是固定资产投资方面还是存在着一些方面的问题有待我们去解决。近年来，我国固定资产份额在资产总份额中所占比重在各企业中都程逐年上升态势，这样看来，如何管理好、运用好这些资产并且充分发挥他们的经济效益是我们现在急需解决的问题，本文将详细介绍我国固定资产的发展历史及其所面临的新局面，对固定资产投资的基本理论、固定资产的一些特点及分类等进行讲解，通过案例分析结合基本理论和方法研究投资项目的可行性，从自己的观点找出存在的问题并给出一些解决的建议。因此本文具有深刻的理论意义和广泛的实际应用。关键词：固定资产投资 投资决策 投资决策分析；Abstract Because the fixed assets own characteristics, enterprises must pay attention to the production and business activities, investment in fixed assets. It is because of the large amount of money involved, the decision that this is a high-risk activity, but also determines its high yield, but also an important part of the social economy, a huge impact on the development of the social economy. Now, with the continuous development of national economic level, society has been steadily progressing, the various systems of society are perfect, but the investment in fixed assets there is still a problem of some aspects we have to address. In recent years, Chinas share in the total share of fixed assets in the proportion of assets in each business process are an increasing trend, it would appear, how to manage, make good use of these assets and realize their full economic benefit is that we now need to be resolved problem, this article details the history of our country and the new situation facing the development of fixed assets, fixed assets investment in the basic theory, fixed assets of some of the features and classification to explain, through case studies combined with the basic theories and methods of investment projects feasibility, from their point of view to identify existing problems and gives some suggestions to solve. Therefore, this article has profound theoretical significance and wide practical application.Key Words: Investment in the fixed assets Investment decision Investment decision analysis; 目 录摘 要11 引 言5 1.1 本文的研究背景5 1.2 本文的