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企业集团投资决策方法的发展趋势
引用本文:梁美健.企业集团投资决策方法的发展趋势[J].财会通讯,2004(10).
作者姓名:梁美健
作者单位:山东工商学院会计学院 山东
摘    要:在针对决策方法选择对企业集团投资的重要性上,本文主要阐述了企业集团投资决策方法的发展趋势。企业集团投资决策过程中所遵循的决策准则表现为多元化和核心性,更加突出了决策方法的战略性要求;而未来的企业集团投资决策方法,其主流趋势仍旧是以项目评价为基础。不以现金流量为基础的评价方法完善了传统投资决策方法,而且定性与定量方法相结合的趋势将企业集团投资管理推向了更高的发展阶段,使投资决策方法逐渐地向模拟化发展。

关 键 词:企业集团  投资  决策方法  发展趋势

A Discussion On the Develop Trend of Investment Decision-making Method In Enterprise Group
Liang Meijian.A Discussion On the Develop Trend of Investment Decision-making Method In Enterprise Group[J].Communication of Finance and Accounting,2004(10).
Authors:Liang Meijian
Abstract:For the significance of investment decision-making method to the enterprise group, this paper expatiates the development trend of investment decision-making method in enterprise group. The decision rules are diversiform and core which should be followed in the procession of making investment decision. Strategic demand is outstanding in the investment decision-making of enterprise group. The methods of investment decision-making in enterprise group based on project evaluation are still the main trend in the future and not based on cash flow perfect the traditional method. Moreover, decision-making methods combined by quantitative analysis and qualitative analysis educe the development of investment management and favorite the simulation method.
Keywords:Enterprise group Investment decision-making method Development trend  
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