CAJ | 학술논문

随着市场经济的发展,我国中小企业倒闭、亏损、被兼并收购现象屡见不鲜。究其原因在于,外部环境变化带给中小企业的冲击很大,尤其是劳动力、资金两类生产要素市场环境的变化对中小企业的影响甚大。从外部性理论入手,主要从外部不经济的角度来阐释风险,为了规避风险,提出财务应急机制的构建。
수착시장경제적발전,아국중소기업도폐、우손、피겸병수구현상루견불선。구기원인재우,외부배경변화대급중소기업적충격흔대,우기시노동력、자금량류생산요소시장배경적변화대중소기업적영향심대。종외부성이론입수,주요종외부불경제적각도래천석풍험,위료규피풍험,제출재무응급궤제적구건。
With the development of market economy, bankruptcies, losses, mergers and acquisitions of small and medium-sized enterprises have become a common phenomenon. The change of the external environment, especially the change of the two production factors--the labor force and capital, has brought a huge impact to SMEs. Based on the externality theory, this thesis explains the risk from the perspective of external diseconomy and puts forward the construction of the financial emergency response mechanismin.