现金流量在企业生命周期各阶段的特征分析  

An Analysis of Features of Cash Flow at Different Stages in the Enterprise's Life Cycle

作　　者：袁晓峰[1] 

机构地区：[1]长江大学管理学院,湖北荆州434023

出　　处：《长江大学学报（社会科学版）》2006年第6期99-101,107,共4页Journal of Yangtze University（Social Sciences Edition）

摘　　要：企业处于生命周期的不同阶段,表现出不同的行为特征,作为企业经营管理所依托的现金也在不断发生变化。企业的生命周期可划分为创业期、逐步增长期、稳定增长期、成熟期和衰退期,各阶段现金流量均有不同特征。At the different stage of the life cycle, the enterprise displays the different behavior characters, and the cash flow on which the enterprise depends in the management activities also changes unceasingly. Enter- prise＇ s life cycle can be devided into five stages： the start-up period, the gradual development period, the stable development period, the maturation period and the wane period. The cash flow at each stage havs different features.

关 键 词：现金流量 企业生命周期 

分 类 号：F272[经济管理—企业管理]