基于企业生命周期的财务诊断方法

Corporate Life Cycle Oriented Financial Diagnosing System and Its Application

针对企业在其生命周期不同阶段的战略要求和特点,本文在已有研究结果综合分析的基础上提出了创业期、成长期、稳定运行期和收缩期企业财务状况在所给出的指标体系下的优劣模式。一个具体企业的财务状况可以通过对生命周期不同阶段财务指标优劣模式的识别来进行判断。

By surveying existing research results on corporate life cycle theory, this paper proposes a firm's representative financial modes of 'excellent, good, average and poor' in a given financial attributes system for birth phase, growth phase, maturity phase and decline phase of a corporate in its life cycle. The financial status of a specific corporate can be diagnosed by recognition of the representative financial modes.