财务柔性的概念、获取方式及作用——基于国内外文献的述评

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财务柔性是企业财务管理活动的一个重要分支, 作为一个新兴的研究领域, 近年来受到学者的广泛关注, 由于其在企业面对突发事件时的反应和利用能力突出, 企业也逐渐开始重视对它的持有.本文从财务柔性的概念、 获取方式、 作用三个方面入手研究, 以期对财务柔性有更深入的认识,为企业的发展提供借鉴意义.
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