中小企业固定资产投资管理研究.rar

摘要
固定资产投资具有涉及的金额大，对企业的的影响面广、影响时间长，而且
一旦投资后很难改变等特点，使得固定资产投资具有很高的风险性。但是作为企
业财务活动中最为重要的一项内容的固定资产投资，在中小企业的管理中却存在
严重的不足。中小企业固定资产投资决策所面临的问题，一直是困扰企业顺利成
长和发展的严重障碍。很多中小企业的固定资产投资成功与否，和前期的分析、
决策没有必然的联系，大部分投资项目并没有做出清晰的事前预测和计划，而运
气和机会对投资的成功起着决定性作用。这就使得中小企业的固定资产投资决策
能力长期处于较为低下的水平，投资效率普遍较低，甚至屡屡出现因固定资产投
资失误而造成的企业倒闭。而解决这一问题的方法在截止到目前的篅@ひ欢问奔泓br>里，并没有被很好的提出来。为了进一步探索如何有效提高中小企业固定资产投
资决策能力，帮助中小企业走出固定资产投资困境，本文在查阅大量国内外有关
固定资产投资管理的资料，并结合对一些典型案例的分析与研究的基础上，试图
从问题产生的根源入手，通过对中小企业财务管理和投资管理的现状研究和对现
有固定资产投资决策理论的分析，提出一套更适用于中小企业此类决策的理论方
法，并结合实例予以验证。希望通过本文的完成能够对中小企业的财务管理，特
别是固定资产投资管理的研究提供有益的帮助。
关键词:中小企业固定资产投资财务管理投资决策
绪论···……，···············.····..···..···...··...··...··...···...··...··...··...··..···..···.·一，·······························……1
1.1选题的背景··············································································································……1
1.2选题的意义··············································································································……2
1.3本文的研究思路与研究方法··············································································……2
1.4本文的基本结构·····································································································……3
中小企业的固定资产投资环境和管理现状，···············································……5
2.1中小企业的界定···············································································，·····················……5
2.2中小企业的固定资产投资环境分析··········································，·····················……7
2.3与中小企业固定资产投资管理相关的企业管理现状······························……10
2.4中小企业固定资产投资管理现状···································································……18
固定资产投资管理理论·············································································……’‘””‘””‘21
3.1固定资产的含义和特点·····························，··········································，············……21
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3.3
固定资产投资所面临的风险···········……
固定资产投资的管理程序和决策指标
4中小企业固定资产投资管理解决方案·······················································一32
4.1中小企业固定资产投资管理应首先确立的几项原则······························……犯
4.2中小企业固定资产投资决策前期评价要素·················································……33
4.3中小企业固定资产投资决策评价分析指标设计········································……38
5临沂瑞启重型汽车服务站固定资产投资案例分析······························……42
5.1临沂瑞启重型汽车服务站简介················································，······················……42
5.2临沂瑞启重型汽车服务站财务状况分析·····················································……42
5.3临沂瑞启重型汽车服务站计划新建固定资产项目情况介绍·················……47
5.4临沂瑞启重型汽车服务站新建固定资产项目可行性分析····················……47
结论············.····..···..···....·....·.....................................................……，....