企业财务保守、财务冗余与财务弹性的比较研究  

A Comparative Study on Financial Conservatism,Financial Slack and Financial Flexibility of Enterprises

作　　者：王文兵[1] 干胜道[1] 段华友[1] 

机构地区：[1]四川大学商学院,四川成都610064

出　　处：《华东经济管理》2013年第7期139-143,共5页East China Economic Management

基　　金：国家社会科学基金项目(12BJY017;13BJY015)

摘　　要：在当前金融危机背景下,不论是财务保守、财务冗余,还是财务弹性,对企业都有至关重要的理论和现实意义,但三者之间的联系与区别学术界关注鲜见。基于国内外研究文献,阐述三者内涵、动因及定量研究进展,厘清三者联系与区别,以期理论上进一步丰富研究成果,实践上进一步优化企业资源配置,促进企业绩效提升。In the current economic crisis background, whether financial conservatism, financial slack or financial flexibility, has important theoretical anti practical significance to enterprises, ltowever, the relationship and differences among them have been paid Jess attention by scholarship. This paper, based on the domestic and international research literature, expounds Ihe connolation, influence tactors and quantitative research progress of financial conservatism, slack and flexibility, and the relalionship and differences among them have been specified. It is expected that the research works are enriched in theory, and resource allocation of enterprises is optimized in practical way, to promote enterprises performance improvement.

关 键 词：财务保守 财务冗余 财务弹性 

分 类 号：F275[经济管理—企业管理]