中国企业海外直接投资项目财务分析系统——模型建构及修正

An accounting analysis system of Chinese enterprises' foreign direct investment projects──Construction and revision of the patern

跨国公司在海外投资项目财务评估方面都有自己的一套做法 ,然而在不同环节中会出现相互背离的状况。针对这一点 ,本文试图在企业价值最大化的基础上 ,建立一个具有相对可操作性的海外投资项目分析系统FASFDI。随着改革开放的深入发展 ,中国企业海外投资事业方兴未艾 ,希望本文能为实际工作提供一定的参考。

Multinational corporations have their own methods in assessing FDI projects But, in general, these methods are incomplete and sometimes have conflicts in different steps So, on the basis of particular principle, this paper tries to establish a financial analysis system of foreign direct investment(FASFDI) with consistency and operability And, hopefully the paper can provide any conference for Chinese enterprises to develop their FDI