在社会主义市场经济条件下 ,企业为维护其生存和发展 ,需不断地作出各种决策。其中 ,长期投资决策因其长期性、耗资大、不可逆转性 (指长期投资一旦完成再想改变为时已晚 )和风险大等特点 ,尤其是新产品投资、转产投资和建立分公司等投资决策对企业全局及未来有重大影响 ,所以 Under the conditions of a socialist market economy, enterprises must constantly make various decisions in order to safeguard their survival and development. Among them, the long-term investment decision-making because of its long-term, costly, irreversible (long-term investment once completed and then want to change too late) and risk characteristics, especially in new product investment, investment and the establishment of branch and other investment Decision-making has a significant impact on the overall business and the future of the enterprise