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长期投资决策,通常是指行动方案产生报酬的时间在一年以上,涉及企业生产经营全局性问题的决策,如新产品的研制、新技术的引进、原有产品的更新换代、原有生产设备的技术改造等。同短期经营决策相比,长期投资决策具有涉及范围广、需用资金多、影响时间长、投资风险大等明显特点,因而,它在很大程度上决定着企业未来的生产经营和长远的经济效益。企业在制定长期投资决策时,必须遵循下述基本原则: 要认真贯彻国家发展国民经济的方针、政策,坚持计划经济、综合平衡,以国家计划为制定长期投资决策的依据,正确处理宏观决策和微观决策的关系;
The long-term investment decision usually refers to the time for the action plan to generate remuneration of more than one year. It involves decisions on the overall issues of the production and operation of the enterprise, such as the development of new products, the introduction of new technologies, the upgrading of existing products, and the original production equipment. Technological transformation etc. Compared with short-term business decision-making, long-term investment decisions have obvious characteristics such as wide coverage, large amount of funds needed, long time of impact, and large investment risks. Therefore, it largely determines the future production and operation of the company and the long-term economy. benefit. When making long-term investment decisions, companies must follow the following basic principles: They must conscientiously implement the national guidelines and policies for the development of the national economy, adhere to the planned economy and comprehensive balance, use the national plan as the basis for formulating long-term investment decisions, and properly handle macroeconomic decisions and Micro-decision-making relations;