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衰退企业业绩反转理论模型:演化过程及一个扩展
引用本文:曹小春.衰退企业业绩反转理论模型:演化过程及一个扩展[J].财经理论与实践,2017(6):105-112.
作者姓名:曹小春
作者单位:江苏省社会科学院,江苏 南京,210004
摘    要:自上世纪七十年代以来,学界对企业业绩衰退后的反转提出了若干理论模型,通过对这些反转理论模型进行梳理,明确几个主要模型如Robbins和Pearce的模型、Arogyaswamy等的模型、Lohrke等的模型、Trahms等模型之间的联系和区别,揭示它们的演化过程,从而提出一个再扩展的模型,以期为企业反转工作提供一个基本的思考逻辑和行动的方向性指导.

关 键 词:衰退  业绩  反转  复苏  模型

The Turnaround Model of Declining Firms:Evolution and Extension
CAO Xiaochun.The Turnaround Model of Declining Firms:Evolution and Extension[J].The Theory and Practice of Finance and Economics,2017(6):105-112.
Authors:CAO Xiaochun
Abstract:Researchers have put forward some theoretical models on turnaround after decline in enterprise performance since the 1970s. With analysis of these models, we identified the connections and differences between several major models (Robbins & Pearce''s model, Arogyaswamy''s model, Lohrke''s model and Trahms''s model), revealed their evolution process and proposed an extended model in order to provide a basic thinking logic and the direction in action for the turnaround of enterprises.
Keywords:decline  performance  turnaround  recovery  model
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