投资是为了获取利益而投入资金用以转化为实物资产或金融资产的行为和过程。投资有广义和狭义之分。狭义的投资仅指固定资产投资,广义的投资还包括:流动资金投资、证券投资、国际投资、风险投资等。本文在此只就固定资产投资效益进行研究。 一 固定资产投资效益,简称投资效益,是指投资活动中所得的有用成果与所消耗、占用的劳动量之间的 Investment is the act and process of investing funds for conversion into physical assets or financial assets for the benefit of the investor. Investment is broad and narrow. Narrow investment refers only to investment in fixed assets, generalized investment also includes: liquidity investment, securities investment, international investment, venture capital and so on. This article only on the investment efficiency of fixed assets research. A return on investment in fixed assets, referred to as investment returns, refers to the useful result of investment activities and consumption, the amount of labor involved