在长期投资预算中必须注意研究资金需求预算、资金成本、折现率、现金流量和投资风险等问题。西方企业财务正是根据市场经济的环境 ,在对这些问题进行深入研究的基础上 ,形成了科学的长期投资预算的理论和方法 ,中国企业则在上述问题上存在较多的不足 In the long-term investment budget, we must pay attention to the research on the fund demand budget, the cost of capital, the discount rate, the cash flow and the investment risk. According to the market economy environment, western enterprise finance has formed a scientific theory and method of long-term investment budget on the basis of in-depth research on these issues, while Chinese enterprises have more deficiencies on the above issues