| 可持续增长模型的比较与借鉴 |
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| 引用本文： | 邱英.可持续增长模型的比较与借鉴[J].科学．经济．社会,2007,25(2):74-77. |
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| 作者姓名： | 邱英 |
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| 作者单位： | 四川大学,工商管理学院,四川,成都,610064 |
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| 基金项目： | 国家自然科学基金“基于自由现金流量的我国上市公司业绩变化研究”（项目批号：70672013）的资助 |
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| 摘 要： | 企业可持续发展是以可持续增长作为其数量基础和阶段性目标的。本文对基于会计口径和基于现金流口径的两类可持续增长模型进行比较,指出其在逻辑和运用中的优势与不足,并运用五粮液的财务数据进行案例分析,希望能为进一步建立可持续发展模型提供借鉴。
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| 关 键 词： | 可持续增长模型 可持续增长率 五粮液 |
| 文章编号： | 1006-2815（2007）02-0074-04 |
| 修稿时间： | 2006-11-13 |
The Comparison and Reference on the Sustainable Growth Model |
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| QIU Ying.The Comparison and Reference on the Sustainable Growth Model[J].Science Economy Society,2007,25(2):74-77. |
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| Authors: | QIU Ying |
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| Institution: | School of Business Administration, Sichuan University, Chengdu 610064 ,China |
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| Abstract: | Sustainable development takes sustainable growth as its number basis and successive goals,the paper will compare the sustainable growth model based on cash flow with the sustainable growth model based on accounting,and will point out their the advantages and shortcomings in logic and use.Using Wu LiangYe's financial data to carry case analysis,I hope to further provide reference for the establishment of sustainable development model. |
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| Keywords: | sustainable growth model sustainable growth rate Wu Liang Ye |
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