With regard to investing in the partner ? ship , since there is a legal obligation to form a new partnership due to a change in partners , the partnership can choose to restate the as ? sets of the old partnership at their market values or transfer them to the new , partnership at their book values 关于对企业投资，因为随着合伙人的变动，在法律上就意味着新的合伙人形成，合伙企业可按市价重新宣布原合伙企业的资产，或按照帐面价值把他们转移到新的合伙企业中。
This paper analyses pan steel group investment strategy background in new situation and position , then it indicates the various factors which should be considered while establishes the enterprise investment strategy . through applying the new investment strategy theory and introducing the pan steel subjective investment programming and activities , paper also analyses entirely and systematically its investment strategy and present relevant countermeasures and advices : firstly , this paper introduces the relevant strategy and investment strategy theory and knowledge , and the signification to research it 本文通过对攀钢在新形势下的投资战略背境分析，探讨了其制定投资战略需考虑的诸环节诸因素，运用新的投资战略理论，结合攀钢投资活动及规划实际，对攀钢投资战略进行了全面系统分析并提出了相应对策与建议：首先，介绍了战略及投资战略的理论知识及对企业投资战略进行研究的意义。
This paper first analysis the action mechanism of tax ' s influence on enterprises investment by investment cost theory , then analysis enterprise income tax ' s influence on investment , returns , the capacity of enterprises investment , and enterprise income tax depreciation ' s policy effect on enterprises investment 本文首先运用投资成本理论分析了税收对企业投资作用的一般机理，在此基础上分别探讨了企业所得税对企业投资风险、投资收益、投资能力等方面的影响，以及企业所得税折旧对企业投资的政策效应。
There are four positive influences after it is transformed from production type to consumption type : 1st , to influence directly the proportion of enterprise ' s equipment invest , thus to influence the assets ' organic component and production ' s scientific and technical content decisively . 2nd , fixed assets construction period can be shorted though profit driven system . 3rd , to lower invest cost of fixed assets , then to lower manufacture cost of product . 4th , to give enterprise a balanced taxes and duties environment to compete 当增值税由生产型改为消费型后，将产生四点积极影响：一是对企业投资中设备投资的比例产生直接影响，从而时资本的有机构成和产品的科技含量产生决定性影响；二是通过利润驱动机制，缩短固定资产建设周期；三是降低固定资产的投资成本，继而降低产品的制造成本；四是使企业在公平的税负环境下展开竞争。
The tax revenue is passed to investing the square tax revenue preferential policy , encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise , avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last , we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant 一是我国现行税法对企业投资的税收处理的基本政策和制度。税收通过对被投资方的税收优惠政策，鼓励特定投资；通过对企业投资分回的股息或利润进行税收抵免，避免重复征税；介绍我国对于资本利得的税收处理和防范资本弱化的税收规定；最后，对税收和会计在投资业务处理的差异进行阐述。
In the third chapter , the writer analyses the positive effects of the interest rate marketization on business investment and financing in both direct and indirect financial markets . though marketization of the interest rate , the rate can genuinely function as adjustment but on the conditions of clarified property right of investors " ownership , hardening of budget restraint as well as improved financial market with powerful functions 第三章分析了利率市场化对企业投资及企业间接融资和直接融资市场的影响，说明利率市场化后，利率能真正发挥调节作用，必须具备一定的条件，即投资主体产权明晰，预算约束硬化；同时，金融市场发展完善、功能强大。
