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对外投资又称外部投资,是指企业将所有的资产直接投放于其他企业或购买各种证券形成的投资。一、对外长期投资的目的(一)充分利用闲置资金,增加企业收益。企业在生产经营过程中,当出现资金闲置时就要认真寻找对外投资机会,以避免资金闲置,不断增加企业的收益,使企业的总价值达到最大。(二)分散资金投向,降低投资风险。现代企业资产管理的一项重要原则是使资金分散化。意在某个项目由于某种原因而不景气,利润下降时,其他项目可能获取高的收益,这样,几个项目的盈利与亏损相互抵消,企业可以避免损失。(三)稳定与客户的关系,保证企业的
External investment, also known as external investment, refers to the enterprise all the assets directly invested in other businesses or to buy a variety of securities investment. First, the purpose of long-term foreign investment (A) make full use of idle funds to increase corporate earnings. In the process of production and operation, enterprises should earnestly look for opportunities for foreign investment when there is idle funds so as to avoid idle funds and continuously increase the profits of the enterprises so as to maximize the total value of the enterprises. (B) decentralized funds to reduce investment risk. An important principle of modern enterprise asset management is decentralization of funds. For a project that is sluggish for some reason, other projects may earn high returns when profits fall so that the profits and losses of several projects cancel each other out and the business can avoid losses. (C) to stabilize the relationship with customers, to ensure that enterprises