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中文摘要：
利用我国历次调查数据对我国企业的投资战略及其执行情况进行分析，结果表明，我国企业已经强烈地意识到财务战略尤其是投资战略的重要性，并且在投资决策程序、投资风险考虑方面表现良好，符合企业战略要求。但在投资动机、投资决策方法、投资现金流估算、投资折现率估算、投资变更等方面则表现欠佳，未能体现企业战略意图。总体而言，我国企业投资战略执行情况有待提高。
英文摘要：
We use several times＇ investigation data to analysis Chinese enterprises＇ investment strategy and its ex ecutive situation in this paper. The conclusions are as follows. Chinese enterprises have intensively been aware of the importance of financial strategy especially investment strategy. They behave well at the aspects of investment decision procedure and investment risk consideration factors, which are consistent with strategy requirement. But they behave poorly at the aspects of investment motivation, investment cash flow estimation, investment discounting rate and investment change, which can＇t reflect the enterprises＇ strategy intention. In a word, the investment strate- gy executive situation of Chinese enterprises needs to be improved.
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