试论企业“亚健康”状态的会计控制

Discussions on Accounting Control of "Sub-Healthy" Situations of Corporate

医学领域把"亚健康"理论的提出称为人类认知的一场革命。将此概念引入企业范畴,可以引起管理者、投资者及企业其他利益相关者对企业的该种状态的重视,避免企业滑向破产、清算的窘境;更重要的是还可趋利避害,使企业保持可持续发展的良好状态。

Sub-healthy' situations have been regard as a revolution in the field of perceive of human being. The conception has been brought into the field of management, which make the stakeholders as managers and investors to pay more attention on them, in order to protect the corporate from running into bankrupt or keep them realizing sustainable development.