Research On Enterprise Investment Decision Method Based On Circular-Economy

Abstract

Developing cycle economic is a requirement of the sustainable development of enterprises in our country. It is also the inevitable trend of the development of China's economy. However, the traditional management accountant investment decision method only considers the impact of investment item operation on the state of operation and financial result in enterprises. This paper studies investment decision method under circular economy. First, disadvantages of current investment decision-making model are introduced. Second, goals and principles of Investment decision method based on circular-economy are studied. Then, investment decision methods that are total cost assessment, stakeholder value assessment and multi criteria evaluation method based on circular-economy are analyzed. Last, Selection of investment decision-making method based on circular-economy is studied. It hopes to offer the scientific basis for enterprise's investment decision under circular economy background.