| 环境不确定性与企业财务柔性的动态管理 |
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| 引用本文： | 王艳林.环境不确定性与企业财务柔性的动态管理[J].未来与发展,2012,35(9):91-95,104. |
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| 作者姓名： | 王艳林 |
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| 作者单位： | 中央财经大学会计学院,北京100081;内蒙古财经大学会计学院,内蒙古呼和浩特010010 |
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| 基金项目： | 中央财经大学211工程三期资金项目 |
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| 摘 要： | 环境不确定性是企业财务柔性存在的前提,而财务柔性是主动适应和有效处理环境不确定性的必然选择.本文在对环境不确定性和财务柔性度量的基础上,设计了财务柔性与环境不确定性的匹配度模型,提出在环境不确定性情况下,要对企业的财务柔性实施动态管理.
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| 关 键 词： | 环境不确定性 财务柔性 动态管理 |
Environmental Uncertainty and Dynamic Management of Enterprise Financial Flexibility |
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| WANG Yan-lin.Environmental Uncertainty and Dynamic Management of Enterprise Financial Flexibility[J].Future and Development,2012,35(9):91-95,104. |
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| Authors: | WANG Yan-lin |
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| Institution: | WANG Yan-lin1,2 (1.Central University of Finance and Economics Accounting School,Beijing 100081,China; 2.Inner Mongolia University of Finance and Economics Accounting School,Huhhot InnerMongolia 010070,China) |
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| Abstract: | financial flexibility is the inevitable choice adapt to the environment and effectively handle of uncertainty in uncertain environment.In this paper to environmental uncertainty and financial flexibility are measured,and design the matching model of uncertainty environment and financial flexiblity.We draw a conclusion that a enterprise shouldf ulfill dynamic and flexible financial management in uncertainty environment. |
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| Keywords: | environmental uncertainty financial flexibility dynamic management |
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