对外投资是企业实现外延式扩张的重要途径之一。长期以来,铁路多经企业对外投资项目不少,但成功的事例却不多,损失大大高于收益,教训大大多于经验。该文试图通过对福建铁路多经系统历年来对外投资情况的深度思考和缜密分析,以期达到“汲取教训、总结经验、轻装上阵、以利再战”和在“建设平安南铁、推进二次创业”中展示新作为的目的。 Foreign investment is one of the important ways for an enterprise to realize its expansion. For a long time, there have been many foreign investment projects by railway diversified enterprises, but there are not many successes and the losses are much higher than the gains. Lessons have been learned than experience. This paper tries to make deep analysis and careful analysis on the overseas investment situation of Fujian Railway through the system over the years in order to achieve the goal of “learning from lessons, summing up experience, Promote Second Entrepreneurship. ”