财务研究
財務研究
재무연구
Finance Research
2015年
3期
82-87
,共6页
系统视角%经营失败%机理%财务预警
繫統視角%經營失敗%機理%財務預警
계통시각%경영실패%궤리%재무예경
system perspective%business failure%principle%financial prediction
在企业经营失败的研究方面，缺乏系统观导致主流研究的科学性和有效服务于实践的能力遭到严重挑战。针对这一问题，本文引入系统论思想，将企业看作一个由存量和流量构成的系统，通过对系统存量与流量间关系的分析，结合考虑资金融通对系统的影响，推衍出企业经营失败的形成机理。在此基础上，以系统视角建立企业经营失败的四象限财务预警方法，帮助企业及时发现失败预兆，完善管理、减少失败。
在企業經營失敗的研究方麵，缺乏繫統觀導緻主流研究的科學性和有效服務于實踐的能力遭到嚴重挑戰。針對這一問題，本文引入繫統論思想，將企業看作一箇由存量和流量構成的繫統，通過對繫統存量與流量間關繫的分析，結閤攷慮資金融通對繫統的影響，推衍齣企業經營失敗的形成機理。在此基礎上，以繫統視角建立企業經營失敗的四象限財務預警方法，幫助企業及時髮現失敗預兆，完善管理、減少失敗。
재기업경영실패적연구방면，결핍계통관도치주류연구적과학성화유효복무우실천적능력조도엄중도전。침대저일문제，본문인입계통론사상，장기업간작일개유존량화류량구성적계통，통과대계통존량여류량간관계적분석，결합고필자금융통대계통적영향，추연출기업경영실패적형성궤리。재차기출상，이계통시각건립기업경영실패적사상한재무예경방법，방조기업급시발현실패예조，완선관리、감소실패。
Concerning business failure prediction, the lack of system concept causes the scientificity and the practicality of main-stream research facing serious challenges. To solve this problem, system theory is introduced in this paper, so that the enterprise is regarded as a system composed by stocks and flows. By analysing the relationship between stocks and flows in the system, with consideration of the effect of financing, the business failure principle is derived. Based on this, a four-quadrant financial prediction method of business failure is proposed to help enterprises identify failure signal in time, and therefore make improvement and reduce failure.
