民营企业投资效益评价会计专业论文.doc

民营企业投资效益评价
专业名称:会计学
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中文摘要:经过改革开放三十多年来我国经济发展取得了巨大的成果,民营企业的发展迅速对国家经济发展做出巨大贡献,但是我国民营企业的投资效率一直是饱受大家关注的问题。大家对民营企业的投资效率也有不同的认识。2008年的世界金融危机到现今世界各国经济发展缓慢甚至停滞不前,中国经济也受到严峻的考验。中国经济保持健康快速发展也成了当今中国重中之重的问题。粗放式经济投资方式已经不适应现代中国经济发展情况了。对经济发展作用逐步由促进变成了阻碍。转变经济增长方式的关键在于由粗放式经济投资转变为依靠投资效率的提高,特别是民营企业投资效率。目前民营企业投资是中国投资的主力,中国民营企业投资效率的高低直接决定了中国经济整体投资效率的高低。如何评价民营企业投资效率以及如何提高民营企业投资效率也就成了首要任务了。首先,本文在综述国内外研究成果的基础上,对民营企业投资效率评价的理论依据进行了归纳,并对民营企业投资效率评价的度量方法、评价思路与评价方法进行了分析和总结。其次,结合实际分析了中国民营企业投资效率存在的问题以及导致这些问题的原因。最后总结出了提高中国民营企业投资效率的途径。本文经过分析得出如下结论:中国民营企业的投资效率要高于政府投资的效率,但是中上看还是较低的,目前中国民营企业资本投资主要还是依靠投资数量的增加而不是投资效率的提升,所以中国民营企业
投资效率还有很大的提升空间,进而提升中国经济整体投资效率以维持中国经济持续健康的高速发展势头。
关键词:民营企业投资,投资效率,评价体系
Abstract :After 30 years reform and opening in China economic development has made great achievements, the development of private enterprises made great contributions for the development of Chinese economy rapidly, but the investment efficiency of China's private enterprises has been plagued by the problem of attention. Investment efficiency of the private enterprises also have different understanding. In 2008 the world financial crisis to the current slow growth or even stagnation of countries around the world, China's economy is also tested. China's economy healthy and rapid development has e a top priority in today's China's problem. Extensive economic investment mode is no longer adapt to the modern China's economic development situation. Effect on economic growth by promoting gradually turned into a block. The key to the transformation of the mode of economic growth is the shift from extensive economic investment to rely on to enhance the efficiency of investment, especially private enterprises investment efficiency. Private business investment is the main Chinese investment at present, China's private enterprise of high and low investment efficiency directly determines the overall investment efficiency of China's economy. How to evaluate investment efficiency of priv