关于公司财务周期的思考  

Thinking on Cycle of Corporation Finance

作　　者：时海燕[1] 

机构地区：[1]河南理工大学,河南焦作454000

出　　处：《河南机电高等专科学校学报》2005年第6期69-70,共2页Journal of Henan Mechanical and Electrical Engineering College

摘　　要：文章从资产投资周期、产品生命周期的财务问题及学习曲线与企业人力资本周期的关系角度出发寻找、论证公司财务周期的理论基础,并搭建了财务周期理论框架,提出了财务周期的概念、分类、特征及识别技术。This paper looks for and verifies the theory basis on corporation finance cycle from the assets invest cycles, products life cycle＇ finance problem and the relationship of studying curve and corporation manpower capital cycle. The fabric of finance cycle theory is developed, and the conception , analysis , the recognizing technology are promoted.

关 键 词：生命周期 财务周期 识别技术 

分 类 号：F275[经济管理—企业管理]