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在财务管理理论和实践中,固定资产投资决策主要采用净现值法,而证券投资决策却采用回报率与风险评价法。本文指出了二者的差异并分析了产生差异的原因。
In the theory and practice of financial management, the fixed assets investment decision mainly adopts the net present value method, while the securities investment decision adopts the rate of return and the risk assessment method. This article points out the differences between the two and analyzes the reasons for the differences.