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企业的生命周期理论是经济学理论和管理学理论的假设之一。虽然不同学者对于企业生命周期阶段的划分从三阶段和十阶段不等,但总的划分都体现了这样一个核心观点,即认为企业也是一个生命体,同其他生物体一样,也将经历一个从出生到死亡,由兴盛到衰退的生命过程。当前经济全球化和一体化进程速度加快,面对激烈的市场竞争环境,每个企业都想打败竞争对手,使自己立于不败的地位,从而达到永续经营的目的。但有数据显示,当前我国企业的平均寿命都不太长,非常多的大型企业面临合并和破产危机,如何对这种现状进行抑制与改善,这就需要对企业生命周期理论视角的企业财务管理研究加以重视。
Enterprise life cycle theory is one of the assumptions of economics theory and management theory. Although different scholars have divided the stages of the enterprise life cycle from three stages and ten stages, the general division embodies the core view that the enterprise is also a living body and, like other organisms, will also experience a Birth to death, from prosperity to decline in the course of life. In the current economic globalization and the speed of integration, in the face of fierce market competition environment, every enterprise wants to defeat its competitors and make itself an undefeated position so as to achieve the goal of sustainable development. However, some data show that the average life expectancy of Chinese enterprises is not too long, a large number of large enterprises are facing the crisis of mergers and bankruptcies, and how to suppress and improve the status quo. This requires an enterprise life cycle perspective of the enterprise financial management Research to pay attention.