摘要
本文对财务困境下经理人员的畸形决策行为的动因、特点做了比较详尽的分析,并据此提出、解释了实践中公司的负债刚性和自然激励现象。
The writer of this paper conducts a detailed analysis into the causes and features of distorted decision - making behaviors in financial difficulties, and on the basis of this analysis, puts forward and acounts for the phenomena of rigidity in debt of companies in practice.
出处
《电子科技大学学报(社科版)》
2007年第2期8-11,共4页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
财务困境
畸形行为
负债刚性
自然激励
financial difficulty
distorted behaviors
natural incentive