企业组织循环效率的测评模型-以我国上市公司为例

The Measurement and Evaluation Model on Organization Cycle Efficiency of Chinese Enterprises——Based on the Analysis of Chinese Listed Corporations

本文从组织循环理论入手,在分析企业组织循环机理、组织效率与现金流财务指标相关关系的基础上,以显著反映企业组织循环负效率征兆的资产现金流量回报率指标,构建企业组织循环效率测评的微分方程模型和差分方程模型,力图解决评价模型在实践操作层面上的应用问题,从而为企业风险预警管理和投资者投资决策提供参考依据。

On the basis of analyzing the correlation among enterprise organization cycle mechanism, organization cycle efficiency, and cash flow from the perspective of organization cycle theory,this paper tries to set up difference equation model and differential equation model on measuring and evaluating the efficiency of organization cycle. By using the indexes of return on assets and cash flow, which significantly reflect the negative efficiency symptom of organization cycle, this paper tries to solve the application problem of evaluation model in the level of practice, and also to provide reference for the early - warning management of the enterprise risk and investor decision - making.