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.
出处
《华东经济管理》
CSSCI
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)
关键词
财务保守
财务冗余
财务弹性
financial conservatism
financial slack
financial flexihility
