摘要
企业的投资活动 ,使投出资产的所有权及使用管理权产生分离 ,管理不当 ,极易造成资产流失。本文从保证投资决策的科学化和程序化 ,强化对外投资的过程管理 ,改进投资核算方法等方面 ,对强化企业投资管理的方法进行探讨。
The investment activity makes a separation between the ownership and the operation and management on the invested assets.If it is wrongly managed,the assets will flow away easily.From some aspects such as ensuring the scientific and orderly investment decision making,strengthening the process management of the foreign investment and improving the investment calculation method,this article makes an exploration on how to strengthen the enterprise's investment management.
出处
《现代财经(天津财经大学学报)》
2001年第10期53-56,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
投资决策
投资管理
投资回报率
投资风险分析
Investment
Investment Decision Making
Value Retaining and Value Adding
Equity Method