一、引言制造业固定资产投资是为产品制造提供基础条件的资金投入过程,是投资主体为了获取预期的经济效益,投入一定量货币资金而不断地转化为资产的全部经济活动。对制造业固定资产投资项目效果分析,首先是对投资项目进行必要性、技术可行性、组织可行性等前提性分析,然后进行充分合理的经济可行性分析,最终做出投资效果与相关社会效益评价。从理论上讲,经济可行 I. INTRODUCTION Investment in fixed assets in manufacturing industry is the capital input process that provides the basic conditions for product manufacturing. It is the total economic activity that an investment entity continuously transforms into assets in order to obtain the expected economic benefits and invest a certain amount of monetary capital. The analysis of the effect of fixed assets investment in manufacturing industry is based on the premise of the necessity, technical feasibility and organizational feasibility of the investment projects, and then to conduct a reasonable and reasonable economic feasibility analysis and ultimately to make investment results and related social benefits Evaluation. In theory, economically viable