周期性因素对企业固定资产投资决策的影响研究  

Influence of Cycle Factors on Fixed-assets Investment Decision

作　　者：邹香[1] 

机构地区：[1]江苏省淮阴工学院经管学院,江苏淮安223001

出　　处：《经济问题》2008年第10期62-65,共4页On Economic Problems

摘　　要：企业如同生物有机体一样,要经历由生到死、由盛到衰的过程。企业的生命周期可以归结为初创期、成长期、成熟期和衰退期。如果企业一味发展扩张,固定资产投资超速,超过企业所在阶段自身拥有的财务资源、能力和实力,导致生产能力过剩,最终会影响企业的持续经营,甚至导致企业停产。着重从企业所处的生命周期不同阶段方面帮助企业采用科学的方法对固定资产投资进行决策,确定合理的固定资产投资规模,以避免投资过剩,威胁企业的生存。Enterprise＇ s growth is a process which from start to end and from prosperity to recession like biological organism. Enterprise＇s life cycle include following four- stage： pioneering development, rapid accelerating growth, mature growth and decline. If an enterprise only focus on scale expansion and investment in fixed assets at a irrational accelerating speed , i.e. beyond the enterprise＇s capacity of financial resource and other constrains in related stage, will result in excessive productivity which will affect the enterprises＇s sustainable operation and production suspension sometimes.This paper helps the enterprise to use scientific approach to make decision to investment in fixed assets from the viewpoint of life cycle analysis, and help enterprise in making rational investment scale and avoiding excessive investment.

关 键 词：企业 生命周期 固定资产 投资 决策 

分 类 号：F275[经济管理—企业管理]