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非财务指标视角的财务危机预警模式探讨

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摘要 本文在文献研究的基础上,首先分析了现行财务预警模式存在的缺陷,然后论述了引入非财务指标的必要性和可行性。最后运用平衡计分卡原理从财务、客户、内部运营和学习发展这四个维度构建了财务指标与非财务指标相结合的预警框架,并提出了判断短期危机和长期危机的判别准则。
作者 孙玉凤
出处 《商业文化》 2016年第9期71-71,共1页 Business Culture
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