整体性和环境关联性原则对企业资产合理配置的启示

The Revelation of the Principle of Entirety and Relevance on the Rational Distribution of the Enterprises' Assets

资产结构状况与企业经营效果有直接联系。一般系统论原则对企业如何合理安排资产结构有重要启示。其整体性原则要求企业资源的分配既要考虑单项资产的作用,又要分析各种资产之间的相互作用和影响,使各种资产保持一个合理比例。环境关联性原则则要求企业重视生存环境的影响,包括外部市场环境、内部管理环境及企业融资环境。

The level of the assets structure has a direct bearing on the enterprise's operation performance. The general system principle has an important enlightenment on how to arrange the enterprises' assets structure. The entirety principle requires that in distributing the enterprises' resources we should not only consider the function of individual assets but also analyze the interaction and influence among various assets in order to keep a rational proportion among various assets. The principle of related environment requires that the enterprise should pay attention to the impact of the living environment, of which, the outer market environment, internal management environment and the enterprise's financing environment are included.