摘要
本文首先介绍了描述财务困境形成过程的两种主要观点,分析了财务困境形成过程的主要特点。在此基础上,提出了财务困境三要素,并构建了财务困境形成过程概略模型。
This article introduced two main views of describing the form course of financial difficult position, analyzed the main characters of the form course of financial difficult position. On this basis, raise 3 key elements of financial difficult position, and established the form course of financial difficult position model.
出处
《当代财经》
CSSCI
北大核心
2004年第1期109-112,共4页
Contemporary Finance and Economics
关键词
财务困境
困境原因
困境征兆
企业管理
财务管理
模型
financial difficult position
the cause of difficult position
the sign of difficult position
