外部性视角下中小企业财务应急机制构建

Construction of the Financial Emergency Response Mechanism of SMEs Based on Externality

随着市场经济的发展,我国中小企业倒闭、亏损、被兼并收购现象屡见不鲜。究其原因在于,外部环境变化带给中小企业的冲击很大,尤其是劳动力、资金两类生产要素市场环境的变化对中小企业的影响甚大。从外部性理论入手,主要从外部不经济的角度来阐释风险,为了规避风险,提出财务应急机制的构建。

With the development of market economy, bankruptcies, losses, mergers and acquisitions of small and medium-sized enterprises have become a common phenomenon. The change of the external environment, especially the change of the two production factors--the labor force and capital, has brought a huge impact to SMEs. Based on the externality theory, this thesis explains the risk from the perspective of external diseconomy and puts forward the construction of the financial emergency response mechanismin.