基于要素差异的企业成长性判断  

Judgment on Enterprise Growth Based on the Difference between Value Factors

作　　者：周伟贤[1] 范小清[2] 

机构地区：[1]中国社会科学院工业经济研究所,北京100836 [2]江西财经大学,南昌330013

出　　处：《财经科学》2008年第5期63-70,共8页Finance & Economics

摘　　要：企业的成长是多种要素共同作用的结果,从要素的角度来考察企业的成长问题比单纯的财务指标判断具有更高的可信度。本文系统构建了企业成长要素指标体系,在此基础上结合成长性企业的不同阶段深入分析了不同要素在不同阶段作用的差异问题,并从静态和动态视角分别研究了成长性企业的成长判断问题。Enterprise growth is the result of various factors. It is more reliable to discuss the problem on a factor perspective than on pure financial index perspective. This paper systematically constructs the index system of value factors for enterprise growth, analyzes the difference between value factors in different phase of growth, and studies the judgment of enterprise growth differently on static and dynamic perspectives.

关 键 词：企业成长 价值要素 判断标准 

分 类 号：F272[经济管理—企业管理]