企业财务能力管理研究述评

A review of researches in corporate financial abilities

财务能力是企业能力系统的重要组成部分,它对企业的生存和发展具有重要意义。本文首先对国内外财务能力的研究状况进行系统回顾和评述,并在对目前研究进行批判性继承的基础上,以丹尼尔.豪斯曼研究进程范式为依据,探究并展望了财务能力研究的基本模式和研究倾向。

Financial ability is an important unit of corporate ability system, which plays a critical role in corporate survival and development. This article presents a systematic review of domestic and foreign researches in corporate financial ability management with comments given. Based on the critical inheritance of the existing researches and Daniel M Hausman＇s research process paradigm, it investigates the basic research model of corporate financial ability management and foresees the research tendency in this respect, which should be valuable for determining and standardizing the research framework of corporate financial ability management, grasping the research direction of financial ability management, and bringing about valuable research results.