可持续增长模型的比较与借鉴

The Comparison and Reference on the Sustainable Growth Model

企业可持续发展是以可持续增长作为其数量基础和阶段性目标的。本文对基于会计口径和基于现金流口径的两类可持续增长模型进行比较,指出其在逻辑和运用中的优势与不足,并运用五粮液的财务数据进行案例分析,希望能为进一步建立可持续发展模型提供借鉴。

Sustainable development takes sustainable growth as its number basis and successive goals, the paper will compare the sustainable growth model based on cash flow with the sustainable growth model based on accounting , and will point out their the advantages and shortcomings in logic and use. Using Wu LiangYe＇s financial data to carry case analysis, I hope to further provide reference for the establishment of sustainable development model.