淺論企業可持續經營的四因素模型的構建

財務管理本篇論文包括:開題報告,中英文摘要,論文,目錄,文獻綜述,大綱 論文編號:CW005   字數:12198,頁數:28

目 錄
－、引言 ....................................................6
（一）、研究的意義和目的...................................... 6
（二）、本文的創新點 .........................................7
（三）本文的局限和未來的發展方向 ..............................7
（四）文章主要內容 ...........................................8
二、企業的可持續經營概述 ......................................8
（一）、會計視角下的可持續經營 ................................8
（二）、審計視角下的可持續經營................................ 9
三、持續經營四因素模型概述 ....................................9
（一）、持續經營的四個因素 ....................................9
（二）、持續經營的四因素模型的數學意義 ........................10
（三）、四因素之經營質量——企業持續經營的內在基礎的分析 ......11
1、企業盈利能力 .............................................12
2、企業成長能力 ............................................12
3、企業產品的市場表現 .......................................12
（四）、四因素之治理效能——企業持續經營的內生動力 ............14
（五）、四因素之宏觀環境——企業持續經營的外在影響............ 16
1、相關法律法規 ............................................16
2、經濟政策 ...............................................16
3、行業水平 ...............................................17
（六）、四因素之財務質地——企業持續經營的直接動因 ............17
1、流動性狀況 .............................................17
2、財務質地的安全性 ........................................17
3、財務質地因素的細類 .......................................18
4、財務指標體系的具體內容 ...................................20
（七）企業可持續經營四因素模型的總結 ..........................20
四、總結和本文的局限 ........................................21
文獻綜述 ..................................................23
參考文獻 ..................................................28
致謝 .....................................................30

摘要
     在日新月異的今天，競爭的全球化（competition）、需求的顧客（customers）和變化的常態化（change），這“3C”成為信息社會的特征。多少企業有如曇花一現，匆匆的走下了歷史的舞臺。縱觀美國企業百年來的變遷，能夠持續上榜《財富》500強的公司又有幾家？除了唯一的“通用電器”（General Electric），又有誰能夠百年來始終走在前列？競爭是殘酷的，昔日優勢可能轉為劣勢也只是轉瞬之間：四川長虹對兩敗俱傷的價格戰策略的青睞、福特（Ford）公司對低成本經濟型汽車戰略的依賴就是最好的例子。企業是世界經濟的支柱，是世界經濟發展的源泉，千千萬萬的他們共同支撐著社會的發展。但競爭的激烈卻讓他們在夾縫中困難的掙扎求存，同時也親眼見證經濟的興衰。本文試以可持續的經營作為研究的目的，從四因素模型作為切入口，采用建模分析的為研究方法，試圖構建出一個合適的持續經營體系。通過該體系的構建從而考核或建立一個企業的可持續經營。

關鍵詞：可持續經營  四因素模型   

Abstract
A change with each new day today, the competition globalization, the demand customer and change normalizing, this “3C” becomes the characteristic of information society. How many enterprises have like appeared briefly, and gone down the historical stage. Looks over the American Enterprise for hundred years, how many can continue to be on the post list of Fortune 500 biggest companies except only General Electric? And who can in the front row for hundred years? The competition is brutal, in former days the superiority possibly transferred the inferiority also is only in an instant: The Sichuan Rainbow to the mutually wounded price war strategy's favor, the Ford Company to the low cost economy automobile strategy's dependence is the best example. The enterprise is the world economics prop, is the world economic development fountainhead, millions of they are supporting society's development silently together, but competes intensely actually lets them difficult struggle in the crevice asks to save, also with own eyes prosperity and decline testimony economy. This article tries by the sustainable management to take the research the goal, uses the four factor models to build a system. Through this system's construction, the basic goal is the enterprise to going-concern driver.
Keywords:  Going-concern driver; Four factor models;