I摘 要投资决策是所有业务决策中最关键和最重要的决策,它在业务决策中占据基本位置。在市场经济条件下,投资策略更有可能影响公司的发展。良好的投资策略可以逐步将公司的经营转移到正确的轨道上,从而实现公司的年度业务目标,为公司的下一步发展奠定良好的基础。如果要为集团公司做出良好的业务决策,那么在财务管理中做好工作至关重要。本文以农夫山泉有限公司的投资状况为例分析了公司的投资策略,根据近年来的实际表现总结了主要存在的问题,最后提出了有力的可行性建议。理论和实践导向。目的是帮助制定更好的投资计划和方案,促进资源配置的优化,并确保公司获得丰厚的利润并实现健康发展。关键词:投资策略;市场经济;资源配置IIABSTRACTThe opening of the financial industry has brought new challenges to the financial management of enterprises, and the promotion of the financial strategic mode has brought new opportunities to the financial management of enterprises. Some research results show that the most commonly used investment decision-making method of Chinese enterprises is payback period method; the most commonly used discount rate is the loan interest rate of the bank in the same period; Chinese enterprises pay more attention to financial risk than interest rate risk and inflation risk factors in investment decision-making. In the new financial environment, whether the investment decision-making of enterprises is scientific or not is related to the survival and development of enterprises. The analysis and discussion are beneficial to make a better plan and choice of investment, to promote the optimization of resource allocation, and to ensure the healthy development of enterprises with good benefits.Key words: Enterprise, Investment decision method, Investment decision,Current situation analysis,Resource allocationIII目 录摘 要...............................................................IABSTRACT.................................................