摘要
企业投资按照性态可划分为实业投资和虚拟投资,二者对企业经济发展能够起到“双轨驱动”效应。为了有效发挥实业投资和虚拟投资对提高企业绩效的作用,笔者以实业投资和虚拟投资的内涵为研究的基点,对实业投资与虚拟投资的统一性、背离性关系进行了深入探讨,并提出了协调实业投资与虚拟投资关系的有效措施。
According to character, enterprise's investment can be divided into actual investment and virtual investment, which can advance the development of economic. In order to develop the function, the author emphasize on the connotation of actual investment and virtual investment and study the unity and disparity between them. Furthermore, the author put forward useful measures to harmonize the relation of actual investment and virtual investment.
出处
《财会通讯(下)》
北大核心
2004年第6期51-54,共4页
Communication of Finance and Accounting
关键词
实业投资
虚拟投资
统一性
背离性
协调
Actual investment Virtual investment Unity Disparity Harmony