CAJ | 학술논문

企业的成长是多种要素共同作用的结果，从要素的角度来考察企业的成长问题比单纯的财务指标判断具有更高的可信度。本文系统构建了企业成长要素指标体系，在此基础上结合成长性企业的不同阶段深入分析了不同要素在不同阶段作用的差异问题，并从静态和动态视角分别研究了成长性企业的成长判断问题。
기업적성장시다충요소공동작용적결과，종요소적각도래고찰기업적성장문제비단순적재무지표판단구유경고적가신도。본문계통구건료기업성장요소지표체계，재차기출상결합성장성기업적불동계단심입분석료불동요소재불동계단작용적차이문제，병종정태화동태시각분별연구료성장성기업적성장판단문제。
Enterprise growth is the result of various factors. It is more reliable to discuss the problem on a factor perspective than on pure financial index perspective. This paper systematically constructs the index system of value factors for enterprise growth, analyzes the difference between value factors in different phase of growth, and studies the judgment of enterprise growth differently on static and dynamic perspectives.