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前言企业的目标是追求长期的发展。企业要使利润最大化就要在长时期内使折算为现值的利润达到最大限度。企业投资是为了资本能够增值。企业的经营过程就是占用资产使经营现金流入量大于现金流出量的过程。企业经营涉及到的收入、成本、费用、利润都能够用现金流量来分析,有具体计算方式评价投资项目的可行性。企业通过对项目的管理,最终实现企业价值目标。在资本、成本、利润之间,在经营、财务杠杆的不同作用产生对利润、收益增量的变化同时又涉及到风险。因此从财务管理
Foreword The goal of a business is to pursue long-term development. In order to maximize the profits of an enterprise, it is necessary to maximize the profits converted into present value over a long period of time. Business investment is to increase the value of capital. Business process is the occupation of assets to make the operating cash inflow greater than the cash outflow of the process. The income, costs, expenses and profits involved in business operations can all be analyzed by cash flow. Specific calculation methods are available to evaluate the feasibility of investment projects. Enterprises through the management of the project, the ultimate goal of achieving enterprise value. In the capital, cost, profit, in the operating, the different role of financial leverage produce changes in profits, incremental returns also involve the risk. So from financial management