投资是企业重要的经营活动，对投资项目的取舍，一般从盈利角度进行包括财务分析在内的评价和决策，比如，预测期内项目净现值大于零时则接受，这是在假设项目投资所需资金满足前提下进行的分析，事实上，企业的投资是与筹资密不可分的，投资决策必须在一定筹资条件下进行，因 Investment is an important business activities of enterprises, the choice of investment projects, generally from the perspective of profitability, including financial analysis, including the evaluation and decision-making, for example, the project during the forecast net present value greater than zero is accepted, which is assumed in project investment The required funds to meet the premise of the analysis, in fact, corporate investment and financing are inseparable, investment decisions must be carried out under certain funding conditions, because