【毕业论文】企业过度投资的的原因及对策分析.docVIP

毕业设计（论文） 题目： 企业过度投资的的原因及对策分析  企业过度投资的原因及对策分析 摘 要 过度投资是指接受对公司价值而言并非最优的投资机会，尤其是净现值少于零的项目，从而降低资金配置效率的一种低效率投资决策行为。企业的过度投资成为制约企业发展的一个重要问题，在中国社会主义资本市场过度投资尤为严重。企业的投资行为是企业成长的基础，投资效率关系到企业价值能否实现最大化，因此如何制约企业的过度投资行为，实现价值的最大化，成为急需解决的问题。本文通过对我国企业过度投资的成因与现状进行分析，借鉴国内外的研究成果，找出制约企业进行过度投资的对策，并对对策进行可行性分析。 关键词：过度投资；企业；对策 EXCESSIVE INVESTMENT ENTERPRISES CAUSES AND COUNTERMEASURS PICKS ABSTRACT Excessive investment refers to accept on corporate value for the optimal investment opportunity not less than zero, especially the net present value of the project, so as to reduce the efficiency of capital allocation efficiency of a kind of low investment decision-making behavior. Enterprises excessive investment restrict the development of the enterprise, an important problem in Chinas socialist capital market is particularly severe excessive investment. Enterprises investment behavior is the foundation of the company, investment efficiency in relation to the maximization of enterprise value can be realized, so how to restrict excessive investment behavior of the enterprise, realizing the maximization of value, become the urgent problems. Based on the causes of excessive investment enterprises in China with the situation analysis, the research achievements at home and abroad, and find the countermeasures to excessive investment enterprises, and the countermeasures for feasibility analysis. Keywords: Excessive investment； Enterprise； Countermeasures 目 录 1 绪论……………………………………………………………………………….. .. .. .. ..1 1.1 课题研究的背景与意义………………………………………………... ... ... ...1 1.2 国内外研究现状……………………………………………………….. ............1 1.2.1 国外研究概况……………………………………………………... ... ......1 1.2.2 国内研究概况……………………………………………………... ... ......3 1.3 课题研究的方法与思路………………………………………………….... ......5 2 企业投资的基本理论………………………………………………………………... ......6 2.1 企业投资的基本概念…………………………………… …………… ….........6 2.2 企业投资的特点…………………………………………………………... ... ...6 2.2.1 投资目的多样性…………………………………………………...... ... ...6 2.2.2 投放时机的选择性……………………………