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2014年12月31日,国务院正式批复设立中国(福建)自由贸易试验区。福建自贸试验区将服务于“一带一路”战略。为保障企业的可持续发展与盈利,决策者进行投资决策时运用各种投资决策方法得出结果,以便提供投资决策的理论依据。常见的投资决策分析方法有EVA、非现金流量贴现技术、现金流量贴现技术等。但传统的财务投资指标已经不能全面的为决策者提供有利的信息,以至于满足于当代的经济发展模式。随着科技进步,全球经济的快速发展,中小企业的规模不断扩大且落后的管理妨碍企业的整体发展趋势。本文采用TOPSIS法即逼近理想点法为福建自贸区背景下的中小企业提供科学的投资决策分析。
On December 31, 2014, the State Council formally approved the establishment of the China (Fujian) Free Trade Zone. Fujian Free Trade Zone will serve the “Belt and Road” strategy. In order to ensure the sustainable development and profitability of enterprises, decision-makers use various investment decision-making methods to make investment decisions, in order to provide the theoretical basis for investment decisions. Common investment decision analysis methods are EVA, non-cash flow discount technology, cash flow discount technology. However, the traditional indicators of financial investment have failed to provide policy makers with favorable information in an all-round way, so as to satisfy the current economic development model. With the progress of science and technology and the rapid development of the global economy, the scale of SMEs has been constantly expanding and the backward management has hindered the overall development trend of enterprises. This paper adopts TOPSIS method to approach the ideal point method to provide scientific investment decision-making analysis for SMEs under the background of Fujian Free Trade Area.