试论我国企业财务保守行为的合理选择  

On the Reasonable Choices of China Enterprises Finance Conservatism

作　　者：陈晖[1] 

机构地区：[1]怀化学院审计处,湖南怀化418008

出　　处：《怀化学院学报》2010年第7期70-72,共3页Journal of Huaihua University

摘　　要：企业的财务保守行为是企业根据自身的实际经营状况为实现永续经营目标而选择的一种战略性行为。通过对企业所面临的主要现实环境进行分析的基础上对我国企业在生产经营中的财务保守行为的合理选择进行了因素分析,提出在不同的市场环境和因素下,企业要合理的选择不同的财务保守行为。最后为我国企业合理选择财务保守行为提出了几点保障措施。Enterprises＇ financial conservatism is a strategic choice which is based on its actual operating conditions to achieve the goal of the sustainable management.Through the environmental analysis of the enterprises this paper analyzes the reasonable choices of China corporate finance conservatism for the factors in enterprises＇ business survival in our country.And this paper puts forward that enterprises should choose different finance conservatism when it faces different market conditions and factors.Finally several safeguards are proposed for the reasonable choices of china corporate finance conservatism in our country.

关 键 词：财务保守行为 因素分析 保障措施 

分 类 号：F253.7[经济管理—国民经济]