高新技术企业财务管理柔性研究

中国管理科学 ›› 2004, Vol. ›› Issue (4): 74-79.

高新技术企业财务管理柔性研究

赵湘莲, 韩玉启

南京理工大学经济管理学院, 江苏, 南京, 210094

收稿日期:2003-07-25 修回日期:2004-07-10 出版日期:2004-08-28 发布日期:2012-03-07

Study on Flexibility of Financial Management of High-Tech Enterprises

ZHAO Xiang-liang, HAN Yu-qi

School of Economics and Management, Nanjing University of Science and Technology, Nanjing 210094, China

Received:2003-07-25 Revised:2004-07-10 Online:2004-08-28 Published:2012-03-07

摘要/Abstract

摘要： 从系统的角度分析了高新技术企业财务管理的特点和不确定性,在此基础上提出了高新技术企业财务管理柔性的概念,构建了财务管理柔性、柔性净效益及其变动幅度的度量方法,运用预控图原理对财务管理柔性进行动态监控。应用实例表明,该方法易于操作,为财务管理柔性评价奠定了基础。

关键词: 财务管理, 柔性, 度量, 决策, 高新技术企业

Abstract: The paper analyses the character and uncertainty of the financial management of high and new technology enterprise from the system angle.It defines the flexibility of financial management of high and new technology enterprise on this foundation,and constructs the method for measuring the flexibility of financial management and its net profit and variation range.It uses expecting picture to monitor dynamic flexibility of the financial management.The calculation of example shows that the approach is easy to operate.

Key words: financial managements, flexibility, measurement, decision-making, high and new technology enterprise

中图分类号:

F275

赵湘莲, 韩玉启. 高新技术企业财务管理柔性研究[J]. 中国管理科学, 2004, (4): 74-79.

ZHAO Xiang-liang, HAN Yu-qi. Study on Flexibility of Financial Management of High-Tech Enterprises[J]. Chinese Journal of Management Science, 2004, (4): 74-79.

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