长期投资决策摘要.doc

摘要 随着我国改革开放的深入和市场经济改革步伐的稳步推进，我国经济迅速发展 对各个企业来说，既是机遇，又有挑战。如何在复杂的经济环境中把握稍纵即逝的机会正确合理的做出投资决策，特别是涉及企业战略的长期投资决策，事关一个企业的生死存亡，不可不谋而后动。 本文从长期投资决策的基本理论出发，阐述了长期投资决策的概念，基本分析方法，并根据特定案例对长期投资决策各种分析方法的优缺点进行比较分析，以使企业明确在特定条件下何种长期投资决策是相对稳妥可靠的，从而降低企业的投资风险，增加企业投资收益。 关键词：长期投资 决策 分析方法 现金流量 比较分析 ABSTRACT With the deepening of Chinas reform and the opening up of the Chinese market economy, China is in the quickly development.This is not only a great chance to each enterprise ,but also a big challenge .How to seize the fleething opporunites and make a right investment decision in the complex economic environment is without doubt relating with an enterprises survivance, espcially the long-term investment decision.So,youd better look before you leap. In this paper,first,the basic theory of long-term investment decision will be descibed. On this basis,the basic, the concept,the basic analysis method will be discussed . And after this,a comparative analysis of the pros and cons of the various analytical methods base on the particular case will be given.Owing to this,an enterprise can reduce the risk of investment and increase investment income . Key words:Long-term investment policy Analysis method menhod Cash flow Comparative stud 目录 1 引言······························· 2 文章概述····························· 2.1问题的提出与研究的意义 2.1.1问题的提出························ 2.1.2研究的意义························ 2.2国内外研究情况概述······················· 2.2.1国外研究情况概述····················· 2.2.2过内研究情况概述····················· 2.3本文研究的内容及成果······················ 2.3.1研究的内容························· 2.3.2研究的成果························· 3 长期投资决策分析方法························ 3.1 长期投资决策分析方法概述···················· 3.2 费折现现金流量法························ 3.2.1静态投资回收期法······················· 3.2.1.1静态投资回收期法释义及示例················· 3.2.1.2静态投资回收期法优缺评价·················· 3.2.2平均报酬率法·························