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

2、elyEspeciallywhenwehavingbecomeamemberofWTO，capitalbudgetdecisionofenterprisesarebecomingmoreandmoreireportant1fwecannotdevelopourcapabilitYany10nger，ourenterpriseswillfailinthewerldcompetitioninthefuLureIlayimportanceon

3、methodstocapitatbudgetdecisionandanalyzefactsin％hisarticleltalsocombinedtechnicalanalyseswithbehavioranalysesSomeadvicehasbeenpresentedforcapitalbudgetdecisionandFelated1ieldsaccordingtoresearchresultsTheartic1eiscompose

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6、e“firstana]yzewithmethodsnextmakedecisions”Nextweshouldnot0n1Yconsiderbasictraitsofeverymethodbutalsoconsiderinterestsofeverypartyduringdecisionprocesswithprincipal—agentrelationtheoryThenwemustCUltiratefitfulpeopletoman

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