Investment direction decision analysis, investment direction decision analysis is under the guidance of economic development strategy, according to the objective requirements of planned and proportional development of the national economy, to determine the distribution ratio of fixed assets investment among various departments and regions of the national economy.
In order to meet the financing needs of enterprises, the method, quantity, time, cost, risk and scheme of financing are evaluated and selected, so as to determine the optimal capital structure.
Dividend distribution decision is an enterprise's decision on dividend distribution. The profits made by an enterprise shall be adjusted accordingly in accordance with the provisions of the state, and the after-tax net profit shall not be distributed until the income tax is paid according to law.
The primary problem affecting dividend decision-making is the optimal control of tax differences in dividend distribution. Dividend decision-making capital gains tax corporate income tax shareholders' equity capital during the operation period.