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固定资产投资决策是企业经营管理中一项科学性很强的决策。它投入资金大,物资耗费多,影响持续期长。固定资产施工又是程序复杂、连续性强的组织管理活动,任何一个环节失误,都会影响固定资产的投入使用。因此,它比一般短期经营决策具有更大的风险,这就要求企业承包经营者必须持严肃的态度,敏锐预测,精心考证,准确决策,努力提高固定资产投资效益。
Fixed asset investment decision-making is a very scientific decision in the business management. It invests a lot of money, material costs, long-term impact. The construction of fixed assets is also an organization and management activity with complex procedures and strong continuity. Any mistake in one aspect will affect the use of fixed assets. Therefore, it has greater risks than ordinary short-term business decisions. This requires that contracting companies must take a serious attitude, keen predictions, meticulous research, accurate decision-making, and strive to improve the efficiency of investment in fixed assets.