摘要
随着市场经济的持续稳定快速发展,中小企业迅速发展壮大,其在国民经济和社会发展中的地位和作用日益增强,具有较明显的比较优势.促进中小企业发展,是保持国民经济平稳较快发展的重要基础,是关系民生和社会稳定的重大战略任务.从中小企业资产质量、盈利能力、成长性和获现能力等财务视角分析评价中小企业投资价值,寻找真正有发展潜力的中小企业,引导投资者的投资取向,对支持和促进中小企业发展具有重要意义.
With the stable and rapid development of market economy,the small and medium-sized enterprises grow rapidly as well,and with their advantages, they play a more and more important role in the national economic and social development. Therefore developing the small and medium-sized enterprises is a basic and strategic task to keep the national economy in stable and rapid development and guarantee the people＇s livelihood and the social stability. From the financial perspective, i. e. from the asset quality ,profitability,grow and cash-obtaining ability, this paper studies how to evaluate the investment value of small and medium-sized enterprises, how to find the enterprises with potential, and how to direct investment orientation, which is significant to support and promote those enterprises.
出处
《吉首大学学报（自然科学版）》
CAS
2011年第5期112-116,共5页
Journal of Jishou University(Natural Sciences Edition)
关键词
中小企业
投资价值
财务视角
综合评价
small and medium-sized enterprises
investment value
comprehensive evaluation
