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企业财务困境的内外影响因素分析 被引量:2

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摘要 一、内部影响因素分析 (一)经营决策企业经营的成败通常取决于策略运用的是否得当。经营决策为企业总体发展和主要经营活动确立目标,是企业管理的重心,其核心与根本任务是为提高企业的经济效益服务。经营决策关系着企业的战略与方针、运作与管理、市场开发与营销、技术发展与投资、资源开发与利用、产品开发与定价以及风险防范等问题,失败的决策常常会将企业带人财务困境。
作者 肖惠
机构地区 西南财经大学
出处 《财会通讯(中)》 2009年第4期55-56,共2页 Communication of Finance and Accounting
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