摘要
目前,学术界对企业财务危机形成机理及防范的研究主要集中在对财务危机定义和标志的界定、财务危机预测方法和模型的确定、财务危机成因的分析及财务危机的处置等几方面。基于此,本文在对国内外专家对上述问题研究的相关文献进行梳理的基础上,对企业财务危机形成机理和防范研究的发展趋势进行展望。
Currently, the academic study on formation mechanism and prevention of enterprise financial crisis has focused on its definition and indicators, forecasting methods and models, also with the identification and causes and other aspects. Based on this, this paper attempts to sort out relevant domestic and foreign literature on these issues and suggests future research area for the formation mechanism and prevention of enterprise financial crisis.
出处
《科技和产业》
2012年第2期104-108,共5页
Science Technology and Industry
关键词
财务危机
形成机理
防范
文献综述
financial crisis
formation mechanism
prevention
literature review
