长期投资决策具有如下特点:①决定性,它影响整个企业的经营方向;②长期性,包括使用寿命长、占用资金时间长、影响企业经营成果的时间长;③耗资大;④不可逆;⑤高风险性。从某种意义上说,企业的兴衰存亡取决于长期投资项目的成败。为此,公司理财中人们使用各种复杂的方法评价长期投资的财务可行性,其中最核心的是净现值法,即先估计 Long-term investment decisions, including long-term, including a long time, affect the business results of a long time; ③ costly; ④ irreversible; ⑤ high-risk decision-making, which affects the entire business direction; Sex. In a sense, the rise and fall of business depends on the success or failure of long-term investment projects. To this end, the company’s financial management, people use a variety of complex ways to assess the financial viability of long-term investments, the core of which is the net present value method, that is, first estimated