后危机时代我国企业可采取的应对策略——基于会计和财务管理的视角

Strategies that China's Corporations Could adopt in the Post-crisis Era

2008年的世界金融危机至今全球经济仍然一蹶不振。去年10月,美联储宣布结束量化宽松政策,意味着后危机时代的到来。针对此时期的挑战,分析了金融危机的原因并讨论了我国企业可采取的应对策略。这次危机最根本的原因是美国金融机构对金融衍生工具的过度创新和应用不当。就此可采取的策略主要包括:经济上,加强实业投资;现金流上,应坚持现金为王;价值计量方法上,财务人员应合理使用公允价值法;人才培养上,企业应加强高素质人才的引进和培养。

The global economics has been in downturn since 2008 world financial crisis. In October 2014, the US Federal Reserve declared the quantitative easing policy was ended, and post-crisis era is coming. In order to tackle the challenges of the new era, the essay analyzed the course of the crisis and discussed the strategies that China＇s corporations could adapt in the period. The ordinal course for the crisis is that the US finan- cial institutes have over-innovated financial derivatives and applied them inappropriately. The strategies to cope with the crisis are： in the aspect of economics, companies need to invest more in real economy. In the cash flow, companies should have a sense of ＂Cash is king＂. In the measuring methods of value, accountants need to use fair value more appropriately. In human resources, for corporations, it is necessary to enhance the tal- ents training to improve their professional qualities.