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关于财务若干基本问题的思考 被引量:1
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作者 刘贵生 刘白卿 《金融会计》 2022年第3期29-40,共12页
本文围绕企业现金及现金流,对财务本质、财务对象、财务能力、财务目标等基本理论问题进行了梳理,以期为进一步揭示财务管理特点,深化财务理论研究,指导财务管理工作,培养财务管理专业人才提供一种新思路。
关键词 现金与现金流 企业财力 财务能力 企业价值
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“延伸品牌陷阱”论及其局限性
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作者 赵爱华 《鞍山师范学院学报》 2001年第4期49-51,共3页
近年来,品牌延伸成了广告学的热点话题,有人赞同,有人反对。持反对意见的学者认为,忽视消费者心理特征的品牌延伸容易使企业跌入“延伸品牌的陷阱”。对此,本文在对大量营销实践进行系统分析的基础上认为,“延伸品牌陷阱”论受市... 近年来,品牌延伸成了广告学的热点话题,有人赞同,有人反对。持反对意见的学者认为,忽视消费者心理特征的品牌延伸容易使企业跌入“延伸品牌的陷阱”。对此,本文在对大量营销实践进行系统分析的基础上认为,“延伸品牌陷阱”论受市场竞争程度、企业财力及品牌管理经验等因素的制约,因此,该理论存在一定的局限性。 展开更多
关键词 定位 品牌战略 “延伸品牌陷阱”论 局限性 制约因素 市场竞争程度 企业财力 品牌管理经验 企业
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注意评估增值转增资本应交纳的个人所得税
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作者 邵怀宇 刘志耕 《财会学习》 2010年第5期51-52,共2页
A公司的蔡老板从小本生意做起,如今旗下有经营服装、宾馆、罐头、建材、房地产等十多家企业。某税务稽查组至A公司例行检查。
关键词 个人所得税 税收 企业财力管理 增值转增资本
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Empirical Analysis on Company's Competitiveness from Financial Index 被引量:1
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作者 WANG Man LI Qian 《Chinese Business Review》 2007年第2期54-59,共6页
Taking the enterprise survival ability and the development ability as a basis, this paper constructs the financial appraisal index system of enterprise competitiveness. Also, it draws the overall impression of the ent... Taking the enterprise survival ability and the development ability as a basis, this paper constructs the financial appraisal index system of enterprise competitiveness. Also, it draws the overall impression of the enterprise competitiveness through selecting listed f'u'ms' financial index of the equipment manufacturing industry, with the aid of factor analysis model, using the principal components analytic method, making rotation of varimax, and arranging the synthesizes enterprise competitiveness from the financial angle. After the empirical analysis, the paper completes appraisal and analysis which based on company's competitiveness from financial index. 展开更多
关键词 financial index enterprise competitiveness empirical analysis
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The Constitution and Working Mechanism of the Fast Fashion Enterprise Financial Competitiveness
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作者 YANG Guang 《International English Education Research》 2015年第10期81-83,共3页
With the Pearson Correlation Coefficient measurement method, this paper studies the correlation between the various elements influencing the financial competitiveness of the fast fashion enterprieses and the long-term... With the Pearson Correlation Coefficient measurement method, this paper studies the correlation between the various elements influencing the financial competitiveness of the fast fashion enterprieses and the long-term financial stability, which shows that the financial resilience has the biggest correlation with the long-term financial stability, which is followed in sequence by financial management capacity, financial resources capacity, financial performance capacity, and financial activity capacity. This is due to the fact that such factors as financial solvency, financial operations, profitability, growth capacity and the ability to generate cash exert effect upon the long-term stability of the financial competitiveness. 展开更多
关键词 fast fashion financial competitiveness financial resilience
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Empirical Study on the Relation between Enterprise Social Responsibility and Financial Capability
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作者 Liang Qi 《International Journal of Technology Management》 2014年第2期100-104,共5页
The consciousness ofenterprise social responsibility in our country is weaker at present. Many enterprises are unwilling to make a commitment to social responsibility, even consider that fulfilling their social respon... The consciousness ofenterprise social responsibility in our country is weaker at present. Many enterprises are unwilling to make a commitment to social responsibility, even consider that fulfilling their social responsibility goes against the improvement of enterprise performance. However, with the development of social economy and the improvement of living standards of the people, the performance of corporate social responsibility play a more and more important role. The paper defines the content included in corporate social responsibility, makes theoretical analysis on the relation between corporate social responsibility and enterprise financial ability, and makes the relativity and regression analysis on the relation between enterprise social responsibility and enterprise financial ability. 展开更多
关键词 enterprise social responsibility enterprise financial ability STAKEHOLDER
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Distinguishing Financially Healthy From Unhealthy SMEs in China
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作者 YIN Piao-yang Kanitsorn Terdpaopong 《Chinese Business Review》 2012年第5期476-482,共7页
This paper presents empirical evidence on the financial characteristics of Chinese entrepreneurial SMEs, both state-owned and private enterprises, listed in the Chinese stock markets during 2006-2009. Building on exta... This paper presents empirical evidence on the financial characteristics of Chinese entrepreneurial SMEs, both state-owned and private enterprises, listed in the Chinese stock markets during 2006-2009. Building on extant literature and using a parametric approach on 359 sample SMEs for 2006-2009 period, the study examines the financial characteristics that are embedded in the financially healthy and unhealthy Chinese SMEs. The findings of the study suggest that financially healthy Chinese SMEs have strength in terms of liquidity, profitability, and leverage ratios as compared to financially unhealthy SMEs with the exception of a few cases in leverage and profitability. These findings are worth noting to understand the uniqueness of financial characteristics of the Chinese SMEs and useful for policy makers to deal with the issues related to financially distressed SMEs in China. 展开更多
关键词 financial characteristics Chinese SMEs healthy and unhealthy SMEs
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Discussion on the problems and countermeasures in the financial management of the small and micro-sized enterprises
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作者 Chen Pei 《International English Education Research》 2015年第2期13-18,共6页
The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, ... The survival problems are always the core problems of the small and micro-sized enterprises in our country, and the financial management, as the important key factor influencing the small and micro-sized enterprises, has more and more impact on its survival and development. However, the important problem existing presently is that the significance of the financial management is mostly ignored in the small and micro-sized enterprises, pursuing the short-term economic benefit blindly, which decreases the risk resistance of the small and micro-sized enterprises severely, so that a mass of the small and micro-sized enterprises with poor survivability and extremely short life cycle are occurred. This text analyzes the problems existing in the financial management of the small and micro-sized enterprises around the above several prominent problems, and discusses the corresponding suggestions to promote the sound development of the small and micro-sized enterprises in our country. 展开更多
关键词 small and micro-sized enterprises financial management problems and countermeasures
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