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本文针对目前乡镇工业投资建设项目的日益增多，提出了要改变乡镇企业单纯增加投资和项目数量的方式，强调重视提高技术经济效果；以技术经济学的理论和方法，讨论了乡镇企业投资项目市场预测、财务效益评价等可行性分析、论证过程．并以实例侧重介绍了财务效益评价及计算的方法和步骤，进一步阐述了乡镇企业建设项目投资前，必须进行投资可行性研究的观点．
In view of the increasing number of investment and construction projects in towns and townships at present, this paper proposes to change the way for township and village enterprises to increase their investment and the number of projects. Emphasis is placed on improving the technical and economic effects. Based on the theories and methods of technological economics, Forecast, evaluation of financial benefits and other feasibility analysis, demonstration process. The method and procedure of evaluation and calculation of financial benefits are introduced emphatically, further elaborating the viewpoint that the feasibility study of investment must be carried out before the construction projects of township enterprises are invested.