【摘要】 在长期投资预算中必须注意研究资金需求预算、资金成本、折现率、现金流量和投资风险等问题。西方企业财务正是根据市场经济的环境 ,在对这些问题进行深入研究的基础上 ,形成了科学的长期投资预算的理论和方法 ,中国企业则在上述问题上存在较多的不足更多还原

【Abstract】 In the long term investment budget, Attention must be paid to capital demand budget, capital cost, discount rate, cash flow and investment risk. Based on the careful study of these and according to the market economy, the enterprise finance of the Western world has formed atheory and method for a long-term investment budget. But the enterprises of China have much to do to improve their methods in dealing with the problems of capital demand budget, capital cost, discount rate.更多还原