The activity of investment must subscribe to the coor dinates of a economic-social development strategy manifested through programmes or projects. Programmes have a less precise identification, with a wider spectrum and, in most cases, for their implementation it is necessary to detail one or several projects . The investment project is the concrete motivation of some current expenses in the hope of future benefits. Its specific features, distinguishing it not only from current activities, but also from other types of projects, are: amplitude, finality and structure.