项目投资前财务评价体系的构建

Oct.2008,Vol.4,No.10(SerialNo.41)JournalofModernAccountingandAuditing,ISSN1548-6583,USA43430077【】444:3:1:240%30%10%20%199960%40%1.45125%220%3115%420%520%2.11MMM=++M25%239%4640%310%430%60%40%1.1+++=120%21.2~2.025%31.0~1.225%4215%511.314715%2.150%60%40%2300%30%3++=++160%30%40%15%1.2.1.30%482.30%3.25%4.60%15%1149101bSS∑=10S1b1S212bSS∑=22b2S323bSS∑=33b3S[1]MagdyG.Abdel-Kader,DavidDugdaleandBristol.(2001).Evaluatinginvestmentsinadvancedmanufacturingtechnology:Afuzzysettheoryapproach.BritishAccountingReview,33,455-489.[2].[J].20053.[3].[J].20022.[4].[J].20076.[5][M].20081.[6].[J].20076.[7].[J].20077.[8].[J].20075.[9].[J].20078.[10].[M].20061.50ConstructionofthefinancialevaluationsystembeforeprojectinvestmentLIWen-yiAbstract:Projectinvestmentasthemaininvestmentactivitiesoftheenterprisedevelopment,isassociatedwiththeinvestmentriskoftheenterprise.Howtoevadetheriskisimportanttothesuccessoftheprojectinvestment.Inparticular,choosingtheappropriatedirectionandtimingbeforeprojectinvestmentandthefinancialevaluationofinvestmentprojects,isanimportantaspectondeterminingwhethertheprojectinvestmentissuccessornot,alsoistheprioritymustbeconsideredbeforemakingdecisionsontheinvestment.Howtomakeaquickandefficientdecisionwiththerelevantlyfinancialindexandmakeuseoftheexistingresourcestomaximizetheincomeoftheprojectisthemainproblemoftheinvestors.Withthebeginningoftheselectionofthefinancialindexandthecollectionofthedata,thispapertriestobuildafinancialevaluationsystemtofurtherimproveChinesesystemandmakeitmorescientificandperfect.Keywords:projectinvestment;financialevaluation;evaluationsystemCathy,Yolanda37AstudyonlevelofenterprisestrategiccostmanagementsubjectandextraversioncoststrategyXUYa-huAbstract:Therearegeneralmeetingofshareholders,boardofdirectors,generalmanagerordepartmentmanagerandfunctiondepartmentmanagerthatbeenascertainedbasedonnormsofcorporategovernance.Coststrategyofadaptingtoanddrivingtheoutsideenvironmentthatascertainedaccordingtofourlevelsofenterprisestrategiccostmanagementsubject,includesgeneralmeetingofshareholdersoverallstrategy,boardofdirectorsoverallstrategy,generalmanagerordepartmentmanagerstrategyandfunctiondepartmentmanagerstrategy.Amongthem,boardofdirectorsstrategyisdividedintoperiodstrategy,growingupperiodstrategy,maturationperiodstrategyandrecessionperiodstrategyaccordingtoindustrylifecycle.Keywords:levelofenterprisestrategiccostmanagementsubject;outsideenvironment;coststrategyCathy,Yolanda