企业进行长期投资决策,一般以现金净流量作为考评的依据,现金流出量即投资支出,一般主要包括在固定资产上的投资,垫支在流动资产上的投资,使用固定资产的修理及维护费用等。现金流入量即投资回收额,一般主要包括投资项目完成投产后每年增加的生产经营收入,固定资产报废时的残值收入或变价收入等。在评价企业投资项目的经济效益时,可采用利润加折旧的方法进行分析比较,由于税后利润的多少更能体现投资项目的优劣,所在实际工作中,一般以税后利润最 Enterprises make long-term investment decisions. The net cash flow is generally used as the basis for assessment. The cash outflows are investment expenditures, which generally include investment in fixed assets, investment in current assets, repairs and maintenance costs using fixed assets, etc. . The amount of cash inflows, that is, the amount of investment recoverable amount, generally includes the annual increase in production and operation income after completion of the investment project and the residual income or variable price income when the fixed assets are scrapped. In the evaluation of the economic benefits of business investment projects, the method of profit plus depreciation can be used for analysis and comparison. Since the after-tax profits can better reflect the pros and cons of investment projects, the actual post-tax profits