吉首大学学报：自然科学版
吉首大學學報：自然科學版
길수대학학보：자연과학판
Journal of Jishou University(Natural Science Edition)
2011年
5期
112-116
,共5页
中小企业%投资价值%财务视角%综合评价
中小企業%投資價值%財務視角%綜閤評價
중소기업%투자개치%재무시각%종합평개
small and medium-sized enterprises%investment value%comprehensive evaluation
随着市场经济的持续稳定快速发展,中小企业迅速发展壮大,其在国民经济和社会发展中的地位和作用日益增强,具有较明显的比较优势.促进中小企业发展,是保持国民经济平稳较快发展的重要基础,是关系民生和社会稳定的重大战略任务.从中小企业资产质量、盈利能力、成长性和获现能力等财务视角分析评价中小企业投资价值,寻找真正有发展潜力的中小企业,引导投资者的投资取向,对支持和促进中小企业发展具有重要意义.
隨著市場經濟的持續穩定快速髮展,中小企業迅速髮展壯大,其在國民經濟和社會髮展中的地位和作用日益增彊,具有較明顯的比較優勢.促進中小企業髮展,是保持國民經濟平穩較快髮展的重要基礎,是關繫民生和社會穩定的重大戰略任務.從中小企業資產質量、盈利能力、成長性和穫現能力等財務視角分析評價中小企業投資價值,尋找真正有髮展潛力的中小企業,引導投資者的投資取嚮,對支持和促進中小企業髮展具有重要意義.
수착시장경제적지속은정쾌속발전,중소기업신속발전장대,기재국민경제화사회발전중적지위화작용일익증강,구유교명현적비교우세.촉진중소기업발전,시보지국민경제평은교쾌발전적중요기출,시관계민생화사회은정적중대전략임무.종중소기업자산질량、영리능력、성장성화획현능력등재무시각분석평개중소기업투자개치,심조진정유발전잠력적중소기업,인도투자자적투자취향,대지지화촉진중소기업발전구유중요의의.
With the stable and rapid development of market economy,the small and medium-sized enterprises grow rapidly as well,and with their advantages, they play a more and more important role in the national economic and social development. Therefore developing the small and medium-sized enterprises is a basic and strategic task to keep the national economy in stable and rapid development and guarantee the people＇s livelihood and the social stability. From the financial perspective, i. e. from the asset quality ,profitability,grow and cash-obtaining ability, this paper studies how to evaluate the investment value of small and medium-sized enterprises, how to find the enterprises with potential, and how to direct investment orientation, which is significant to support and promote those enterprises.
