浅析中小型乡镇企业经营失败的财务表现特征  

Financial performance characteristic of middle and small scale Rural enterprise bankruptcy

作　　者：舒淑珍[1] 孙松林[1] 

机构地区：[1]湖南农业大学工学院,湖南长沙410128

出　　处：《企业技术开发》2011年第4期116-117,共2页Technological Development of Enterprise

摘　　要：作为中小型乡镇企业,数量众多,经营的品种和方法也各有所长,但作为具有赢利性的这一特性的企业组织,企业的经营特性及结果在企业财务报表上均有所表达和披露。经营失败的企业,原因虽然是多方面的,但通过对经营失败的企业报表进行系统分析和解剖,可以挖掘出共性的财务指征及形成的原因。The quantity of middle and small scale rural enterprise is numerous,and method of management also each has its strong points, its management characteristic and result have been expressed and disclosed in the business finance report form. Through the analysis and dissection to bankruptcy＇s enterprise report form, may unearth the general finance character and forms reason.

关 键 词：经营失败 财务特征 乡镇企业 

分 类 号：F276.3[经济管理—企业管理]