对投资决策假设的思考

项目投资决策是企业财务管理的重要环节，投资者通过运用资本预算方法，对项目的财务可行性进行分析，进而做出决策。在这些资本预算方法中，往往内涵了很多前提和假设，合理的假设可以简化计算和分析过程，是投资决策中必不可少的。但是在投资实务中，有很多与理论相矛盾的问题，这与资本预算方法假设的合理性存在不可忽视的关联。将选取几个较为常见的投资决策的假设，对其现实性、合理性做出探讨，旨在更好的为投资决策服务。

Thinking on the Hypothesis of Investment Decision

Making capital investment decision is an important part in enterprise’s financial management. Investors use capital budgeting methods to analyze the feasibility of the project, and make decisions. There are many preconditions or hypotheses in these methods of capital budgeting, and reasonable assumption is necessary in investment decision, which can simplify the calculation and analysis process, but we have find such problems which are at variance with the theories in practice, that is relation to the reasonability of the assumption in capital budgeting methods. This paper discussed the feasibility and reasonability of some common assumptions of investment decision, aiming at make better service for investment decision.