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环境的动态变化和不确定性,要求企业必须保持一定的冗余资源来抵御风险和适应环境。冗余资源在不同行业企业和同一企业不同时期所扮演的角色存在较大差异,导致其在企业运行过程中发挥的作用不同。企业要结合生存的制度环境和经营战略制定财务冗余的保有政策,既要关注盈利也要注重成本。不能片面地从某一理论角度去解释财务冗余的经济后果,而应综合多种理论并将企业融入现实环境进行客观评定。
The dynamic changes and uncertainties in the environment require that enterprises must maintain certain redundant resources to resist risks and adapt to the environment. Redundant resources in different industries and enterprises in the same enterprise at different times there is a big difference in the role, leading to its operation in the enterprise play a different role. Enterprises should combine the survival of the institutional environment and business strategy to formulate financial redundancy policy, it is necessary to focus on profit but also on cost. Instead of explaining the economic consequences of financial redundancy from a theoretical perspective, we should comprehensively integrate various theories and integrate the enterprises into the real environment for objective assessment.