摘要：在现代市场经济环境中，投资活动是企业经营和发展的核心之一。投资是企业资产配置以获取收益的过程，随着金融改革与市场经济的不断发展，国内外经济、金融形势日益复杂，企业间竞争日趋激烈，中小企业面临的投资风险不断增加。

　　　在企业运营过程中投资决策有着十分重要的作用，投资决策的稳妥与企业的长远发展息息相关。目前我国中小企业的投资决策还存在问题，解决这些问题会使中小企业的发展前进一大步。

　　　本文首先通过查阅大量文献资料，界定了中小企业和投资决策的概念，并对投资决策的财务评价方法和指标等方面作了阐述。以上海易尚食品销售管理有限公司为例，说明该企业投资决策的现状，对其做出评价以及分析该企业投资决策存在的问题和不足，然后得出影响该企业投资决策的因素，最后针对该企业情况提出对应性的对策和建议。

关键词  中小企业；投资决策；评价

Abstract：In the modern market economy environment, investment activity is one of the cores of the enterprise management and development. Investment is the process of enterprise assenting allocation to obtain the proceeds. With the continuous development of financial reform and market economy, the domestic and international economic and financial situation are becoming more and more complex. Competition between enterprises is increasingly fierce, and small and medium-sized enterprises(SMES) are facing increasing investment risk. 

　　　The investment decision plays a very important role in the process of enterprise operating, as well as the safe of investment decision is closely related to the business long-term development. At present, SEMS’ investment decision of our country is in trouble, so solving these problems will make the development of SEMS having a big step forward.

　　　Firstly, through a large number of literature review, the writer defines the concept of SEMS and investment decisions, expounds financial evaluation methods and indexes the investment decision. Taking Shanghai eshang food sales management Co., Ltd for example, the writer explains the current situation of investment decision, makes the evaluation as well as analyses the enterprise investment decision problems with its’ shortcomings for this company. Secondly, the author finds the influence factors of the enterprises investment decision. Finally, we put forward the corresponding countermeasures and suggestions for the enterprise.

Keywords   Small and medium-sized enterprises(SEMS)  Investment decision  Evaluation