资本投资，是指企业为适应未来生产经营上的长远需要，而投资在新建、扩建、更新改造固定资产、开发利用资源等方面的资金。对上述项目进行方案制订和选择的过程，就是资本投资决策。资本投资决策是企业具有长远意义的决策。由于资本投资金额大，影响的持续期长，其合理运用是 Capital investment refers to the funds invested by the enterprises in the new construction, expansion, renovation and reconstruction of fixed assets, development and utilization of resources, etc., in order to meet the long-term needs in the future production and operation. The process of formulating and selecting the above projects is the capital investment decision-making. Capital investment decision-making is a long-term business decision-making. Due to the large amount of capital investment, the impact of the long duration, its rational use is