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固定资产投资,是社会扩大再生产得以进行的主要手段和国民经济增长与发展不可缺少的条件。固定资产投资效益(以下简称投资效益)有狭义和广义之分。从狭义讲,就是投入与产出的比较,投入少产出多效益就好。反之,投入多产出少效益就差,它反映了投资使用效果。广义的固定资产投资效益是指固定资产投资活动全过程的效益,它不仅要考虑投资的使用效益和筹资效
Investment in fixed assets is the main means by which the expansion of social production can be carried out and the indispensable condition for the growth and development of the national economy. The benefits of investment in fixed assets (hereinafter referred to as investment returns) are narrow and broad. In narrow sense, is the input and output comparison, input less output and more benefits like. On the contrary, less productive investment and less benefit, which reflects the investment effect. The generalized efficiency of investment in fixed assets refers to the whole process of investment activities in fixed assets efficiency, it not only to consider the use of investment efficiency and financing efficiency