目 录
一．摘要····························································3
二．前言····························································3
三 .企业投资决策的概念及意义········································3
(一)企业投资决策的概念····················································3
（二）企业投资决策的重要性及意义············································4
四.我国中小型企业发展的现状·········································4
(一)中小企业在数量上处于绝对优势·····································4
(二)中小企业是经济成长的支持力量·····································5
(三)中小企业是今后经济发展的增长点···································5
(四)中小企业是出口创汇的主力之一·····································5
五.我国中小型企业在经济社会发展中的特殊地位和作用···················5
(一)我国中小型企业是社会就业的主要渠道································5
(二)我国中小型企业是科技创新的重要源泉································6
(三)我国中小型企业是地方发展的重要支撑································6
(四)我国中小型企业是经济体制改革的基本力量····························6
六.我国中小型企业发展面临的困境·····································7
(一)外部影响因素···················································7
(1)国际市场萎缩··················································7
(2)国内市场变数不定··············································7
(3)中小企业融资难度大············································7
(4)生产成本上升·················································8
(二）内部影响因素··················································8
（1)技术的原因···················································8
(2)管理的原因···················································8
(3)经营的原因···················································8
七．我国中小型企业投资决策存在的问题及原因··························9
（一）投资前的市场调查不深入，投资规划欠缺·····························9
（二）体制不完善，投资的民主化和科学化欠缺，投资决策盲目且随意性大········9
（三）投资资金预算不合理，企业财务负担大·······························9
（四）投资决策的责、权、利严重脱节····································9
（五）融资渠道狭窄，制约中小企业发展··································9
八.我国中小型企业如何提高投资决策水平·····························10
（一）正确把握投资方向，及时扑捉投资机会··································10
（二）科学合理地利用会计信息，科学合理的做出投资决策···················10
（三）要客观了解企业现有的资源和能力，客观的进行投资分析················10
（四）建立严格的投资决策责任制，提高企业决策者的综合素质················10
（五）扬长避短，多采用对内投资的方式·································11
（六）为能尽快回收投资，宜多采用中、短期投资··························11
九．总结···························································11
参考文献····························································12
一.摘要
我们国家的中小企业是国民经济的重要组成部分,改革开放以来,中国的中小型企业获得了快速发展,对经济发展和社会稳定起着重要的推动作用.然而,由于中小型企业产出规模小,资本和技术构成较低,受传统体制和外部宏观经济影响等因素的情况下,中小型企业自身发展和市场经济有不适当的财务管理方面的问题。需要加强财务管理职能，这不仅仅关系到中小型企业的发展,也是面对市场激烈的竞争后,世贸组织需要提高自己的核心竞争力,具有重要的理论和现实意义。对于企业财务相关活动的基础设施管理的基本概念，本文章认真分析中小企业在中国的经营状况,并对其财务管理存在的缺陷做出了相关对应的建议。
关键词：中小型企业 投资决策 财务管理 资源配置
