论文部分内容阅读
对投资项目进行财务分析评价,是进行固定资产投资项目可行性研究的一个重要组成部分,也是管理会计学的一个重要研究内容。以往我们在进行投资的财务分析、评价投资方案是否可行或有利时,一般都是以物价不变为前提的,没有将物价变动这一因素考虑进去,而任何投资项目,在其运营年限内的各项现金收支,都无不与物价变动紧密相关,忽视物价变动对投资经济效益的影响,对投资方案的财务分析与评价就可能与实际相去甚远。因此,研究物价变动条件下的投资
Financial analysis and evaluation of investment projects is an important part of the feasibility study of fixed asset investment projects, and it is also an important research content of management accounting. In the past, when we conducted financial analysis of investments and evaluated the feasibility or profitability of investment programs, we generally assumed that prices were unchanged. We did not take into account changes in price, and any investment projects were within their operating years. All cash receipts and expenditures are closely related to changes in prices, and ignoring the impact of price changes on the economic benefits of investment, the financial analysis and evaluation of investment plans may be far from reality. Therefore, study investment under conditions of price changes