摘要
企业的成长如同生物体一样,有它的生命周期。一个生命周期包括四个阶段;婴儿期、成长期、成熟期、衰退期。这其中的每一个阶段都有可能出现危机。企业一旦遭遇危机若处理不当,就容易造成工作效率下降、绩效滑坡甚至危及企业存亡。由于每一个阶段危机产生的原因及其性质都不同,因而在处理过程中所选择的风险评价指标也不尽相同。针对生命周期各阶段可能出现的财务风险,从总体和生命周期提出不同阶段风险评估指标应有所侧重,即可供选择财务风险规避策略,防止财务风险恶化,以期能为我国企业及时遏制财务风险提供更为科学合理的解决方法。
The growth of enterprise has its life cycle like that of organism. A life cycle contains four stages： infant, growing, mature, and decline stages. The crisis will emerge in every stage. Once the enterprise cannot deal with it properly when encountering crisis, it will lead to decrease of working efficiency, decline of performance, and even downfall of the enterprise. According to the reason and quality of the risk in different stages, we should take different risk assessment index. As for the potential financial risk in every life cycle, we present relevant risk assessment index based on the totality and life cycle, viz. financial risk aversion strategy available to avoid deterioration of the financial risk, and hope to provide more scientific solutions to restrain financial risk.
出处
《商业经济》
2010年第20期34-36,共3页
Business & Economy
关键词
企业生命周期
财务风险评估
指标选择
enterprise life cycles
financial risk assessment
index selection
