摘要
高技术中小企业的快速发展已成为我国经济发展和产业变革的强大推动力量,如何对高技术中小企业的财务风险进行预警和控制,是消除危机、加快其发展进程的关键。本文在前人研究的基础上,将高技术中小企业的特点与财务指标结合起来,构建了一个切实有效的高技术中小企业财务危机预警指标体系。
The rapid development of high-tech SMEs improves our national economy and industry innovation. How to predict and control the financial distress of high-tech SMEs is the key to accelerate its development. This paper constructs an efficient high-tech SMEs' distress predicting system with the integration of the characters of high-tech SMEs and the relative financial index.
出处
《科学学研究》
CSSCI
北大核心
2003年第z1期188-192,共5页
Studies in Science of Science
基金
国家自然科学基金资助项目(79970100)