企业“亚健康”状态下的会计政策选择

Enterprise's Selection of Accounting Policies under "Sub Health" Condition

医学领域把“亚健康”状态称为人类认知的一场革命,将此概念引入企业范围,从而引起管理者、投资者及企业其他利益相关者重视企业的该种状态,避免企业滑向破产、清算的深渊,更重要的是趋利避害,使企业处于可持续经营的良好状态。

In medicine, ＂sub health＂ condition is considered as a revolution in human cognition. This paper introduces the concept to the domain of enterprise so as to cause managers, investors and other interest-related persons in enterprises to lay emphasis on the sub health condition of enterprises, avoiding enterprise＇ s declining to bankruptcy and account closing and more importantly, making enterprises in a good state of sustainable operation through raising interests and eliminating hazards.