摘要
企业投资活动在企业管理中有着极其重要的位置，是企业生存和发展的动力源泉，企业管理者按照企业战略目标，选择投资项目和方案，为获取未来收益而对投资活动作出的全局性策划过程。企业管理者有必要根据企业面临的实际情况，充分利用既有的资源，制定合理的投资分析框架，通过切实可行的内控措施实现企业的可持续发展。
本文从投资的概念和特点、投资决策及其分析方法入手，以爱思开实业（中国）投资公司为例，简要介绍了该公司的财务现状和投资现状，利用三个贴现评价指标评价了爱思开的投资现状，分析其存在的问题，并针对问题提出了相应的对策。
关键词：外国投资公司；投资决策；现金流量
ABSTRACT
Enterprise investment activities in the enterprise management is of great importance in the position, is the enterprise survival and the development power source, enterprise managers according to enterprise strategic goals, choose investment projects and plan, to gain future returns on investment activities make global planning process. Enterprise managers need to face the enterprise according to the actual situation, make full use of the existing resources, to set reasonable investment analysis framework, through the practical internal control measures to realize the sustainable development of the enterprises. This article from the concept and characteristics of investment, investment decision and its analysis of love think open industrial (China) investment company as an example, this paper briefly introduces the present situation of the company’s financial and investment situation, using the three discount evaluation index to evaluate the status quo of loving you open investment, analyzes the existing problems, and proposes the corresponding countermeasures.
Key words：enterprise investment；investment decision；decision-making evaluation
目 录
2.2.1爱思开2009-2011年资产构成结构分析.. 6
2.2.3爱思开2009-2011年现金流量表结构分析.. 9
