資本預算決策方法分析.pdf

1、山西財經(jīng)大學碩士學位論文資本預算決策方法分析姓名：劉巍申請學位級別：碩士專業(yè)：會計學指導教師：郭澤光20030510ABSTI己ACTToday，thequestionthatlong—terminvestmentsefficiencyisverylowhasbecomesoosualthatseeialsourcecannotbelocatedeffectirelYandeconomydevelopmentisIimitedsever

2、elyEspeciallywhenwehavingbecomeamemberofWTO，capitalbudgetdecisionofenterprisesarebecomingmoreandmoreireportant1fwecannotdevelopourcapabilitYany10nger，ourenterpriseswillfailinthewerldcompetitioninthefuLureIlayimportanceon

3、methodstocapitatbudgetdecisionandanalyzefactsin％hisarticleltalsocombinedtechnicalanalyseswithbehavioranalysesSomeadvicehasbeenpresentedforcapitalbudgetdecisionandFelated1ieldsaccordingtoresearchresultsTheartic1eiscompose

4、doffivepartsonthewhoIeInthefirstpartnaturesofmethodstocapitalbudgetdecisionisdiscussedInthesecondpartseveralbasicpoIntsforusageofcapitalbudgetdecisionThensomemajormethodsal’eaRmlyzedfromtechnicatprospectiveIntheforthpart

5、twoimportantmethodsarecomparedfromseveralpointsBehavioralanalysesandgametheoryareusedInthe1astpartIattainafewresearchresultsfromaboveanalysesWecandrawfiveconclUSionsfromlastfourfartsFirstlywemustimDlementprinciplesthatar

6、e“firstana]yzewithmethodsnextmakedecisions”Nextweshouldnot0n1Yconsiderbasictraitsofeverymethodbutalsoconsiderinterestsofeverypartyduringdecisionprocesswithprincipal—agentrelationtheoryThenwemustCUltiratefitfulpeopletoman

7、agecapitalbudgetbecauseduringa1ltheprocesspeopleplaythemostimportantroleIna1argepartdata，methods，processesandresultsat’ediI’ectedandmanipulatedbymanage『Soal1theemptoyeeshouldbeencouragedtobetreativebutnoLpassiveFinal1ywe