基于生命周期理论的战略联盟不稳定性研究

战略联盟是企业优化资源配置，实现优势互补的重要途径，然而它也是极不稳定的。基于生命周期理论，分析了战略联盟各发展阶段的不稳定性，进而总结出战略联盟不稳定性影响因素，并通过梳理整合，构建了计算联盟稳定性的简易模型，为战略联盟不稳定性的后续研究奠定基础。

Study on Accounting Information and Enterprises Strategy

Development of InformationTechnology raised the global IT wave, accelerated the development of accounting informa- tion,which became the vital task of IT promotion in enterprises. However, the development of IT in Chinese enterprises was unbal- anced. Chinese enterprises how to respond to accounting information technology was a urgent problem.