(1) classified by payback period of investment.
According to the length of payback period, investment can be divided into short-term investment and long-term investment. Short-term investment refers to the investment with payback period within one year, mainly including cash, accounts receivable, inventory, short-term securities and other investments. Long-term investment refers to investment with a payback period of more than one year, mainly including fixed assets, intangible assets and long-term foreign investment.
(B) according to the degree of involvement in investment behavior
According to the involvement degree of investment behavior, it can be divided into direct investment and indirect investment. Direct investment includes internal direct investment and external direct investment The former forms various assets directly used for production and operation within the enterprise, while the latter forms various equity assets held by the enterprise, such as holding shares of subsidiaries or affiliated companies. Indirect investment refers to the investment that an enterprise indirectly transfers funds and delivers them to the investee by purchasing financial instruments issued by the investee, such as buying stocks, bonds and funds issued by specific investors.
(3) According to the investment direction.
According to investment direction, it can be divided into domestic investment and foreign investment. From the point of view of enterprises, domestic investment is project investment, which refers to the investment formed by enterprises investing funds in fixed assets, intangible assets, other assets and working capital for production and operation. Foreign investment refers to the investment that an enterprise purchases securities or other financial products (including futures and options, trust and insurance) issued by the state and other enterprises, or injects funds into other enterprises (such as joint ventures and subsidiaries) with monetary funds, physical assets and intangible assets.