摘 要
随着经济全球化和市场竞争加剧，企业面临复杂多变的经营环境，投资决策作为财务管理的核心内容对企业生存发展至关重要。本文旨在探讨企业财务管理中投资决策存在的问题并提出相应对策，基于财务理论与实践结合视角，采用文献研究法梳理相关理论成果，运用案例分析法剖析典型企业投资决策过程及结果。研究表明，当前企业投资决策存在信息不对称导致决策失误、风险评估体系不完善影响决策准确性、缺乏长期战略规划致使短期行为盛行等问题。针对上述问题，构建了涵盖信息整合机制以确保决策依据充分性、完善风险评估模型提高预测精准度、强化战略导向型投资理念引导等对策体系。创新之处在于将现代信息技术融入投资决策流程优化，通过大数据分析提升信息处理能力，借助人工智能辅助风险评估，为实现企业价值最大化提供科学合理的投资决策支持，对提升企业财务管理效能具有重要现实意义。
关键词：投资决策 信息不对称 风险评估
Abstract
With the intensification of economic globalization and market competition, enterprises are confronted with increasingly complex and volatile operating environments. Investment decision-making, as a core component of financial management, is critical to the survival and development of enterprises. This study aims to explore the issues in investment decision-making within enterprise financial management and propose corresponding countermeasures from the perspective of integrating financial theory and practice. By employing literature review to synthesize relevant theoretical achievements and case analysis to examine the investment decision-making processes and outcomes of typical enterprises, this research reveals that current enterprise investment decisions suffer from problems such as decision errors caused by information asymmetry, inaccurate decision-making due to an imperfect risk assessment system, and the prevalence of short-term behaviors resulting from the lack of long-term strategic planning. In response to these issues, a comprehensive countermeasure system has been constructed, which includes establishing an information integration mechanism to ensure the sufficiency of decision-making basis, improving risk assessment models to enhance predictive accuracy, and reinforcing strategic-oriented investment concepts to guide decision-making. The innovation lies in incorporating modern information technology into the optimization of the investment decision-making process, leveraging big data analysis to boost information processing capabilities, and utilizing artificial intelligence to assist in risk assessment, thereby providing scientifically sound and reasonable support for maximizing enterprise value. This approach holds significant practical implications for enhancing the efficiency of enterprise financial management.
Keyword:Investment Decision Information Asymmetry Risk Assessment
目 录
引言 1
1投资决策的理论基础 1
1.1投资决策的基本概念 1
1.2投资决策的影响因素 2
1.3投资决策的理论模型 2
2企业投资决策中的问题分析 3
2.1决策信息不对称问题 3
2.2风险评估不足问题 3
2.3资源配置不合理问题 4
3投资决策的财务分析方法 5
3.1现金流量分析法 5
3.2净现值与内部收益率 5
3.3敏感性分析的应用 6
4投资决策的优化对策 6
4.1完善信息获取机制 6
4.2强化风险管理体系 7
4.3优化资源配置策略 7
结论 8
参考文献 10
致谢 11
