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灵活资本预算系统框架的构建 被引量:7

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摘要 有效的资本预算系统有助于实现股东财富最大化目标 ,资本预算系统的缺陷可能导致公司决策失误和资源配置不当。本文从分析理想的资本预算系统必须具备的基本特征入手 ,指出资本预算系统的常见缺陷 ,进而提出构建灵活的资本预算系统框架需要将公司战略。
作者 孔宁宁
出处 《财经科学》 CSSCI 北大核心 2003年第2期113-117,共5页 Finance & Economics
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参考文献8

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