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題 名 | 海外直接投資之資本預算決策與績效評估=The Capital Budgeting Model and Performance Evaluation of Foreign Direct Investment |
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作 者 | 黃美玲; | 書刊名 | 德明學報 |
卷 期 | 11 1996.03[民85.03] |
頁 次 | 頁119-131 |
分類號 | 563.52 |
關鍵詞 | 政治風險; 資金成本率; 現金流量; 自願性撤資; 現貨匯率; Political risk; Rate of capital cost; Cash flow; Voluntary withdraw; Current rate; |
語 文 | 中文(Chinese) |
中文摘要 | 企業的成長可採內部擴張或外部購併之方法,但不論何種型態當其所在國之資源已不能滿足所需,或因其他國家有更優厚之生存條件時,海外投資已成為不可避免之趨勢。基於海外投資已儼然成為國內企業投資決策之新寵,且該等決策與傳統資本預算模式所考慮者有所不同,故而本文擬就文獻資料探討海外投資決策之特色及風險所在,並評估各種經常使用之資本預算方法,進而將風險納入投資決策之考量。此外,本文亦將討論海外投資之績效評估問題,因為再好的決策模式亦必須有良好的控制機制,而績效評估方法便成為決策執行成功與否之必要條件。 |
英文摘要 | The growth methods of an enterprise could be by the way of internal development or external combination. No matter what method she choose: when other countries could afford more attractive resources, the foreign direct investment (FDI) will become an unavoidable strategy. Because the trend of FDI, this paper attempts to survey the determinants that would be considered in the decision process, and to construct a more reasonable capital budgeting model which could cope with the complex conditions of FDI. Besides, it will also be discussed in this paper about how to evaluate the performance of FDI. |
本系統中英文摘要資訊取自各篇刊載內容。