摘要
企业投资管理是一项重要而复杂的决策活动，运用边际概念理论分析可以帮助决策者确定最优投资规模、评价投资方案，甚至在企业财力受到限制时选择投资方案，克服和防范财务风险，使企业价值达到最大化。
The investment management of an enterprise is vital and conplicate the theory of marginalconcept can help the decision makers to determine the best investment scace, evaluate investment plan, select the investment plan even when the enterprise is restricted with finarcial ability, and to surmount and take precautions against financial risks to gain the maximurn value.
