| 财务困境对公司业绩的影响研究述评 |
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| 引用本文： | 薛野.财务困境对公司业绩的影响研究述评[J].广东经济管理学院学报,2005,20(4):48-52. |
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| 作者姓名： | 薛野 |
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| 作者单位： | 南京审计学院,江苏,南京,210029 |
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| 基金项目： | 江苏省哲学社会科学规划项目 |
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| 摘 要： | 目前财务学界对于如何理解财务困境与公司业绩之间的关系尚未达成一致的观点，相关研究可以归纳为“财务困境成本”与“财务困境收益”之争。本文对此类文献进行了归纳、整理和评论，并指出未来的研究设计应探索三个方面的问题，即如何剔除经济困境的影响、公司业绩度量指标的选择以及财务杠杆的界定。
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| 关 键 词： | 财务困境 财务杠杆 公司业绩 |
| 文章编号： | 1672-4100（2005）04-0048-05 |
| 收稿时间： | 2005-03-14 |
| 修稿时间： | 2005年3月14日 |
On the Influence of Accounting Predicament on Corporate Profit |
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| Xue Ye.On the Influence of Accounting Predicament on Corporate Profit[J].Journal of Guangdong Institute of Business Administration,2005,20(4):48-52. |
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| Authors: | Xue Ye |
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| Abstract: | No identical views haven't been held on the relationship between accounting predicament and corporate profit in the field of accounting. Related research on it can be defined as conflict between cost of accounting predicament and profit in accounting predicament. The paper analyzes such research. It points out research on the relationship between accounting predicament and corporate profit should be focused on solving three problems: how to iron out the influence of accounting predicament, how to select indexes to measure corporate profit and how to use accounting levers. |
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| Keywords: | accounting predicament accounting levers corporate profit |
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