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固定资产投资是企业生产经营发展的重要环节,作为一种企业扩大生产能力、提升综合竞争实力的主要手段,其决策的结果对企业有着至关重要的影响。以A集团公司为例,针对目前其固定资产投资决策存在的主要问题,引入云会计相关理论,构建云会计平台,建立了基于云会计的A集团公司固定资产投资决策框架,并且对固定资产投资决策中的主要影响流程进行详细的分析。
Investment in fixed assets is an important part of an enterprise’s production and operation. As a major means by which an enterprise can expand its production capacity and enhance its comprehensive competitiveness, the outcome of its decision-making has a crucial impact on the enterprise. Taking Group A as an example, aiming at the main problems existing in the fixed assets investment decision-making at present, the paper introduces the related theory of cloud accounting, builds the cloud accounting platform, establishes the fixed assets investment decision-making frame of Group A based on cloud accounting, The main impact of the decision-making process for a detailed analysis.