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合资企业固定资产投资决策对企业的长期经营方向和战略具有重大的影响。由于具有涉及金额大、成本回收及享受投资利益的期间较长,不能轻易挽回所作的投资以及具有重大的风险和不确定性等特征,决策者评价投资方案时必须谨慎从事。通常,正确选择投资方案和作出投资决策的关键,是准确估算现金流量,但估计投资方案现金流量是较为复杂
The joint venture’s decision on fixed asset investment has a major impact on the company’s long-term business direction and strategy. Due to the long period involved in the large amount of money, cost recovery, and enjoyment of investment benefits, the investment made and the characteristics of significant risks and uncertainties cannot be easily recovered. Policy makers must be cautious when evaluating investment plans. Usually, the key to choosing the right investment plan and making investment decisions is to accurately estimate the cash flow, but it is estimated that the investment plan cash flow is more complex.