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在企业发展的不同时期,它所处的外部环境和内部环境对其理财活动的影响是不一样的,在整个外部环境没有发生重大改变的前提下,企业的财务目标主要受自身条件的约束,而自身条件的不断变化决定了财务目标应该是动态的。企业生命周期阶段论是研究企业发展变化的理论,本文将利用它来探讨财务目标选择问题。
In different periods of enterprise development, the external environment and internal environment in which it operates have a different impact on its wealth management activities. Under the premise that no major changes have taken place in the external environment, the financial goals of the enterprise are mainly constrained by its own conditions, The changing conditions of their own financial goals should be dynamic. The theory of the stage of the enterprise life cycle is a theory to study the development of the enterprise. This article will use it to discuss the choice of the financial targets.