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企业失败概念、特征及其识别 被引量:1

Concept of enterprise failure,feature and its recognition
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摘要 文章通过文献综述法,对企业失败的概念进行了辨析和重新定义,归纳了企业失败的征兆特征,建立了企业失败识别的指标体系。对预防失败、保持企业健康发展提供决策依据。 Through literature review, the concept of enterprise failure is differentiated and analyzed, the characteristic signs of enterprise failure is summarized, and the index system of enterprise failure is established, which is useful for the prevention of failure to maintain the healthy development of enterprises and provide basis for decision making.
作者 王东民
出处 《平顶山工学院学报》 2008年第3期6-7,10,共3页 Journal of Pingdingshan Institute of Technology
基金 河南省科技厅软科学项目"企业经营风险预警系统研究"[0513025100]阶段性研究成果
关键词 失败概念 特征 征兆识别 enterprise failure feature sign of recognition
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参考文献6

  • 1Beaver W H. Financial ratios as predictors of failure[J]. Joumal of Accounting Research, 1966,4(3):71-111.
  • 2Altman E I. Brenner M. Information effects and stock market response to signs of firm deterioration [J] . Journal of Hnance and Quantitative Analysis, 1981,16(1) :35 - 50.
  • 3Altman E I. Corporate financial distress: a complete guide to predietlng, avoiding and dealing with bankruptcy[ M] .New York: John Wiley, 1993.
  • 4Sharna D S. The role of cash flow information in predicting corporate failure: the state of the literature. Managerial Finance, 2001,27 (4) :3- 28.
  • 5Penmse E. The Theory of the Growth of the Finn. Oxford University Press, 1995.
  • 6Baysinger B D. Barriers to Corporate Growth. D.C. Heath and Company, 1981.

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