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固定资产投资的宏观效益分析与评价

Permanent Assets Investments Macroscopical Analysis and Evaluation

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【作者】 刘敬芝

【Author】 Liu Jing-zhi (Accounting College,Hebei University of Economics and Business,Shijiazhuang,Hebei 050061,China)

【机构】 河北经贸大学会计学院

【摘要】 我国目前的固定资产投资效益衡量指标已不能适应新形势发展的需要,为此,本文在分析固定资产投资效益特点及我国固定资产投资效益评价方面存在问题的基础上,设计了全方位、多层次的固定资产投资宏观效益评价指标体系,以期有益于我国固定资产投资管理及决策的优化。

【Abstract】 The function of developing economy and improving the people’s life for the permanent assets lies on the scale of permanent assets and it’s efficiency.Under the condition of fixed scale,the investment efficiency has a critical function.We must know how to asset investment efficiency in terms of investment efficiency,however,the permanent assets investment efficiency index can not adjust to the new development at present in China,hence,on the basis of analyzing the characteristics of permanent assets investment efficiency and its evaluation, we have designed an omnidirectional and tridimensional permanent assets macroscopical index system,and have a brief evaluation for its com- prehensive evaluation,it will be helpful to optimize permanent assets investment management and decision-making.

【基金】 河北省科学技术研究与发展指导计划项目“河北省固定资产投资宏观效益综合评价研究”(项目编号074572209)的阶段研究成果。
  • 【文献出处】 经济管理 ,Economic Management , 编辑部邮箱 ,2008年15期
  • 【分类号】F224;F283
  • 【被引频次】22
  • 【下载频次】760
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