影响企业资产结构的因素  

Factors Influencing the Structure of the Business Assets

作　　者：张宁辉[1] 韩家闯[2] 

机构地区：[1]山东财政学院会计学院,山东济南250012 [2]西安科技大学成人教育学院,陕西西安710054

出　　处：《技术与创新管理》2009年第4期462-464,共3页Technology and Innovation Management

摘　　要：资产结构是指企业资本在不同资产形态上分布状况及分配比例。资产结构一般具有整体性、封闭性、动态性和层次性特征,它的形成受到很多内外因素的影响。主要研究影响企业资产结构的因素,分析其成因,以便于企业资产结构在经济活动中能达到优化配置。The assets of the enterprise capital structure refers to the different patterns on the distribution of assets and distribution ratio. The general structure of assets is comprehensive, closed, dynamic and leveled. Its formation is subject to a number of internal and external factors. This paper studies the factors which have impact on the structure of assets, and analyzes its causes in order to facilitate the asset structure of the enterprise in economic activities to achieve optimal allocation.

关 键 词：资产结构 资本管理 企业战略 

分 类 号：F124.3[经济管理—世界经济] G237.5[文化科学]