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编号： 毕 业 论 文 题 目： 投资决策的分析方法 — 以李 宁公司为例 院 （系）： 桂林电子科技大学职业技术学院 专 业： 会 计 学生姓名： 史 培 珮 学 号： 010113213944 指导教师： 黄 继 英 职 称： 讲 师 题目类型： 理论研究 实验研究 工程设计 工程技术研究 软件开发 2015 年 6 月 20 日摘 要 在如今现代市场经济社会中，企业的生产经营规模不断扩大，经济关系日趋复杂，竞争也日趋激烈，投资决策更是成为企业生存与发展的重要环节。生产要素的多元化，投资的内涵变得越来越丰富，无论是投资的主体、对象，还是投资的工具、方式等都有了极大的变化。由于投资对企业的生存和发展有着非同寻常的影响，投资已经成为每一个企业力图做大做强，扩大规模、增强效益、持续发展的必要条件。因此我们常说:投资决策失误是企业最大的失误，一个重要的投资决策失误往往会使一个企业陷入困境，甚至破产。财务管理一项极为重要的职能就是为企业当好参谋把好投资决策关。简单而言，就是企业对某一项目(包括有型、无形资产、技术、经营权等)投资前进行的分析、研究和方案选择。In todays modern market economy society, the enterprise production and operation scale constantly expanding, increasingly complex economic relations, competition is increasingly fierce; the investment decision-making has become an important part of the enterprise survival and development. The connotation of the diversification of production factors, the investment is becoming more and richer, whether the investment main body, object, or investment tools, methods, etc have changed greatly. Due to the investment has a remarkable influence to enterprises survival and development, investment has become each enterprise tries to become bigger and stronger, to expand, the necessary condition to enhance efficiency and sustainable development. So we often say: the investment decision-making mistake is the largest enterprise, an important part of the investment decision-making errors tend to make a company in trouble, or even bankruptcy. In financial management is an extremely important function for enterprise outside. Bettering locked good investment decisions. Investment decision analysis, in short, is an enterprise of a project (including type, intangible assets, technology, management, etc.) before the investment analysis, research and