摘要
企业都有其生命周期,然而,人们在研究企业财务管理目标时,往往是就财务管理目标论财务管理目标,很少从企业生命周期角度,把它与生命周期的不同阶段的影响因素、特征结合起来分析。因此必须在建立新的生命周期模型认知的基础上,系统地探讨企业生命周期各阶段财务管理的基本目标,然后总结出一个具有全局性的企业财务管理根本目标。
Each enterprise has its life cycle. However when people study the financial management target, they usually study the target itself. It has seldom been analyzed connecting with factors and characters of different stages from the point of life cycle. This paper established new life cycle model, then systematically studied the financial management basic target of every stage of life cycle. Subsequently, reseashers summarized the financial management fundamental target.
出处
《商业研究》
北大核心
2003年第23期36-39,共4页
Commercial Research
