摘要
企业和生命体一样具有生命周期,企业的生命周期一般包括创业期、成长期、成熟期、衰退期。企业在生命周期的不同阶段面临的市场环境和经营风险不同,因此企业在不同生命周期下具有不同的财务特征,且有与之相适应的财务战略。受企业生命周期和企业财务战略选择的影响,在企业生命周期的不同阶段,企业的固定资产、应收账款、流动资产和流动负债也具有不同的变化趋势。对企业在不同周期的财务分析,可以更好促进企业健康可持续发展。
Like all living things, enterprises also have a cycle of life. The life cycle of enterprises are generally divided into four stages, the newly established period, becoming long-term, the mature period and the decline time. In different stages of enterprises life cycle, the internal and exter- nal business environment are different, and enterprise operational risk is different too. Every stage of the life cycle of enterprises is characterized by different financing feature,so it is in great need of financial strategy. According to the different stages of enterprises life cycle and different financial strategic choices, the fixed assets, account receivable, current assets and current liabilities present different variations. Analysis of enterprises＇ financial situation based on enterprises life cycle is a better promotion in making long-term sustainable development of enterprises.
出处
《科技和产业》
2011年第7期58-61,共4页
Science Technology and Industry
基金
莆田学院大学生科研立项基金项目(10077)
关键词
企业生命周期
财务特征
固定资产
应收账款
流动资产
流动负债
enterprises life cycle
feature of finance affairs
fixed assets
account receivable
current assets
current liabilities
