Optimizing Project Investment Decision-Making During Economic Downturns—A Reflective Inquiry into the Current State of Enterprises in Leshan, Sichuan Province

Traditional investment decision-making methods struggle to reconcile multiple policy objectives with systemic risk during economic downturns. Taking enterprises in Leshan, Sichuan Province as its research subject, this paper constructs an integrated framework encompassing six dimensions: decision objectives, risk assessment, financing structure, policy instrument utilization, Evaluation Completeness and digital technology application. It further establishes a three-tier linkage mechanism of “Strategy–Execution–Support.” Drawing on literature review, case analysis, and policy text analysis, the study translates abstract strategic goals into quantifiable indicators, thereby addressing the challenge of quantifying non-financial metrics. The findings demonstrate that this framework enables a shift from a single financial objective to “optimizing strategic adaptability,” and from passive policy compliance to proactive use of policy instruments—markedly improving the precision of corporate investment decisions under uncertainty. The paper offers local enterprises in Sichuan Province an actionable theoretical basis and implementation pathway. It also provides a reference for local governments and financial institutions seeking to refine their support policies, carrying practical significance for strengthening regional economic resilience, advancing green and low-carbon transformation, and easing the financing constraints faced by small and medium-sized enterprises (SMEs).