摘要：在現(xiàn)代市場(chǎng)經(jīng)濟(jì)環(huán)境中，投資活動(dòng)是企業(yè)經(jīng)營(yíng)和發(fā)展的核心之一。投資是企業(yè)資產(chǎn)配置以獲取收益的過(guò)程，隨著金融改革與市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，國(guó)內(nèi)外經(jīng)濟(jì)、金融形勢(shì)日益復(fù)雜，企業(yè)間競(jìng)爭(zhēng)日趨激烈，中小企業(yè)面臨的投資風(fēng)險(xiǎn)不斷增加。

　　　在企業(yè)運(yùn)營(yíng)過(guò)程中投資決策有著十分重要的作用，投資決策的穩(wěn)妥與企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展息息相關(guān)。目前我國(guó)中小企業(yè)的投資決策還存在問(wèn)題，解決這些問(wèn)題會(huì)使中小企業(yè)的發(fā)展前進(jìn)一大步。

　　　本文首先通過(guò)查閱大量文獻(xiàn)資料，界定了中小企業(yè)和投資決策的概念，并對(duì)投資決策的財(cái)務(wù)評(píng)價(jià)方法和指標(biāo)等方面作了闡述。以上海易尚食品銷(xiāo)售管理有限公司為例，說(shuō)明該企業(yè)投資決策的現(xiàn)狀，對(duì)其做出評(píng)價(jià)以及分析該企業(yè)投資決策存在的問(wèn)題和不足，然后得出影響該企業(yè)投資決策的因素，最后針對(duì)該企業(yè)情況提出對(duì)應(yīng)性的對(duì)策和建議。

關(guān)鍵詞  中小企業(yè)；投資決策；評(píng)價(jià)

Abstract：In the modern market economy environment, investment activity is one of the cores of the enterprise management and development. Investment is the process of enterprise assenting allocation to obtain the proceeds. With the continuous development of financial reform and market economy, the domestic and international economic and financial situation are becoming more and more complex. Competition between enterprises is increasingly fierce, and small and medium-sized enterprises(SMES) are facing increasing investment risk. 

　　　The investment decision plays a very important role in the process of enterprise operating, as well as the safe of investment decision is closely related to the business long-term development. At present, SEMS’ investment decision of our country is in trouble, so solving these problems will make the development of SEMS having a big step forward.

　　　Firstly, through a large number of literature review, the writer defines the concept of SEMS and investment decisions, expounds financial evaluation methods and indexes the investment decision. Taking Shanghai eshang food sales management Co., Ltd for example, the writer explains the current situation of investment decision, makes the evaluation as well as analyses the enterprise investment decision problems with its’ shortcomings for this company. Secondly, the author finds the influence factors of the enterprises investment decision. Finally, we put forward the corresponding countermeasures and suggestions for the enterprise.

Keywords   Small and medium-sized enterprises(SEMS)  Investment decision  Evaluation