| 企业财务能力管理研究述评 |
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| 引用本文： | 黎精明.企业财务能力管理研究述评[J].武汉科技大学学报(社会科学版),2009,11(5):56-62. |
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| 作者姓名： | 黎精明 |
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| 作者单位： | 武汉科技大学,管理学院,湖北,武汉,430081;中南财经政法大学,会计学院,湖北,武汉,430060 |
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| 基金项目： | 教育部人文社会科学研究基金资助项目 |
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| 摘 要： | 财务能力是企业能力系统的重要组成部分，它对企业的生存和发展具有重要意义。本文首先对国内外财务能力的研究状况进行系统回顾和评述，并在对目前研究进行批判性继承的基础上，以丹尼尔·豪斯曼研究进程范式为依据，探究并展望了财务能力研究的基本模式和研究倾向。
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| 关 键 词： | 财务能力 柔性评价 演进规律 优化管理策略 |
A review of researches in corporate financial abilities |
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| Li Jingming.A review of researches in corporate financial abilities[J].Journal of Wuhan University of Science and Technology(Social Science Edition),2009,11(5):56-62. |
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| Authors: | Li Jingming |
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| Institution: | Li Jingming(1. College of Management, Wuhan University of Science and Technology, Wuhan 430081, China 2. Accounting School, Zhongnan University of Economics and Law, Wuhan 430060, China) |
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| Abstract: | Financial ability is an important unit of corporate ability system, which plays a critical role in corporate survival and development. This article presents a systematic review of domestic and foreign researches in corporate financial ability management with comments given. Based on the critical inheritance of the existing researches and Daniel M Hausman＇s research process paradigm, it investigates the basic research model of corporate financial ability management and foresees the research tendency in this respect, which should be valuable for determining and standardizing the research framework of corporate financial ability management, grasping the research direction of financial ability management, and bringing about valuable research results. |
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| Keywords: | financial ability evaluation law of evolution optimized management strategy |
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