CAJ | 학술논문

企业的盛衰与其生命力强弱密切相关。本文以中日两国机械行业上市公司为分析对象，采用企业商业年龄模型对两国机械行业上市公司进行了对比分析。结果表明，日本机械行业上市公司的样本企业除无形资产均值远低于中国公司外，其他指标均值均大于国内公司；从总体看，两国机械行业上市公司均存在参差不齐的企业生命力状况。中国机械行业企业较日本同行业企业具有良好的生命力态势。
기업적성쇠여기생명력강약밀절상관。본문이중일량국궤계행업상시공사위분석대상，채용기업상업년령모형대량국궤계행업상시공사진행료대비분석。결과표명，일본궤계행업상시공사적양본기업제무형자산균치원저우중국공사외，기타지표균치균대우국내공사；종총체간，량국궤계행업상시공사균존재삼차불제적기업생명력상황。중국궤계행업기업교일본동행업기업구유량호적생명력태세。
The rise and fall of the enterprise is closely related to its ＂vitality＂. This paper, taking listed companies in the machinery industry in China and Japan as the analysis object, makes a comparative analysis between the two countries by using the typi- cal enterprise business age model. Results showed that China＇ s machinery industry enterprises have better vitality trend than those in Japan, listed companies develop unevenly in the machinery industry in both countries when it comes to the enterprise vi- tality; except that the intangible assets are far lower than companies in China, the average measures of sample companies in the machinery industry in Japan are larger than those of companies in China.