| 企业可持续增长模型的重构研究及启示 |
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| 引用本文： | 樊行健,郭晓燚.企业可持续增长模型的重构研究及启示[J].会计研究,2007(5):39-45. |
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| 作者姓名： | 樊行健 郭晓燚 |
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| 作者单位： | 西南财经大学会计学院,610074 |
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| 摘 要： | 基于对企业可持续增长模型的研究,目前财务学界具有代表性的研究主要有罗伯特·C·希金斯(Robert·C·Higgins)和詹姆斯.范霍恩(James·C·VanHorne)两种可持续增长模型,本文在总结两位财务学家所建模型的优势与不足的基础上,对企业的可持续增长模型进行了重新构建,并且就模型中所隐含的一些有价值的信息作了较为深入的发掘。希望以此拓展可持续增长模型的应用价值。
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| 关 键 词： | 可持续增长 模型 敏感性 |
The Reconstruction Research Basing on the Corporation's Sustainable Growth Model and Revelation |
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| Fan Xingjian,Guo Xiaoyi.The Reconstruction Research Basing on the Corporation''''s Sustainable Growth Model and Revelation[J].Accounting Research,2007(5):39-45. |
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| Authors: | Fan Xingjian Guo Xiaoyi |
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| Abstract: | Basing on the researches about the corporation's sustainable growth model theory,there are two representative thoughts,the Robert C Higgins model and the James C Van Horne model.This article reconstructs the corporation's sustainable growth model theory while summarizing both the advantages and disadvantages of these two classic models,then conducting a thoroughly research on the implicit information about the theory in the hope of enhancing the use value of it. |
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