谈固定资产投资的管理审计

发布时间：2018-04-03 01:09

本文选题：固定资产　切入点：投资　出处：《会计之友》2011年34期

【摘要】：固定资产的投资是一种长期性的战略决策,为了控制投资成本,规避风险,提高资金的使用效率,投资前应根据投资种类及投资所处的环境因素,运用适当的决策法对各方案的投资风险、成本和收益进行分析、比较,选出风险小、成本少、收益大的方案进行投资。
[Abstract]:Investment in fixed assets is a long-term strategic decision. In order to control the cost of investment, avoid risks and improve the efficiency of the use of funds, the investment should be based on the type of investment and the environmental factors in which the investment is located.The investment risk, cost and income of each scheme are analyzed by appropriate decision method. By comparison, the scheme with small risk, low cost and large income is selected for investment.
【作者单位】：襄樊学院管理学院;湖北经济学院会计学院;
【分类号】：F239.6;F224

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