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随着经济的不断发展,企业如何对自身的资产进行投资变得越来越重要。因为企业资产是一个国家经济的重要组成部分,是社会生产发展的物质基础,是国家经济的重要财富。而相应的投资就显得额外重要,投资不仅是一个国家经济增长的动力来源,而且是国家经济可持续、协调发展的重要组成部分。作为企业来讲,一个企业的资产投资将最终影响到它的整个产业结构,它投资时间长,回报慢,投资一经实施,之后的战略很难更改,所以决策成功与否将直接影响整个企业的发展。企业发展的一个重要组成部分就是对固定资产投资,它是企业生产发展的物质基础。对固定资产如何进行投资并作出正确的决策将直接关系到企业效益高低。对固定资产投资与决策方面的研究是很有必要的。本文通过对企业资产投资所面临的新形势,固定资产投资的基本概念、特点、构成等几个方面进行了探讨。
As the economy continues to grow, it becomes increasingly important for businesses to invest in their own assets. Because enterprise assets are an important part of a country’s economy, it is the material basis for the development of social production and an important asset for the country’s economy. The corresponding investment is of extra importance. Investment is not only the source of power for a country’s economic growth, but also an important part of its sustainable and coordinated development. As an enterprise, an enterprise’s asset investment will ultimately affect its entire industrial structure. It invests a long time and slows its return. Once the investment is implemented, its strategy is difficult to change. Therefore, the success of the decision-making will directly affect the entire enterprise development of. An important part of an enterprise’s development is its investment in fixed assets. It is the material basis for the development of an enterprise’s production. How to invest in fixed assets and make the right decisions will be directly related to the level of business efficiency. It is necessary to study the investment and decision-making of fixed assets. This article explores the new situation facing the investment of enterprise assets, the basic concept, characteristics and composition of the fixed assets investment.