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《财务与会计》1988年第7期发表了沈成德的《够本分析在企业长期投資决策中的应用》一文(以下简称沈文)。把长期投资决策同投资方案的最低生产能力以及方案投产后所生产产品的市场销路联系了起来.这对提高长期投资效益.更好地进行投资决策,具有显著的积极作用,特别是在基本建设膨胀的今天,提出这个问题更具有现实意义.但是.本人认为沈文提出的长期投资决策够本分析的模型和设备更新决策够本模型.需要修正和完善。
“Finance and Accounting” 1988 the seventh issue of Shen Chengde’s “enough analysis of the long-term investment in enterprise decision-making application,” a text (hereinafter referred to Shen Wen). Linking long-term investment decisions with the minimum production capacity of investment programs and the market sales of products produced after the program is put into operation, which has a significant positive effect on enhancing long-term investment returns and making better investment decisions, especially in infrastructure However, I think Shen Wen put forward the long-term investment decision-making model and equipment updating analysis enough to make the model, which needs to be revised and perfected.