浅论企业可持续经营的四因素模型的构建

本篇论文包括:开题报告,中英文摘要,论文,目录,文献综述,大纲 论文编号:CW005   字数:12198,页数:28

摘要
     在日新月异的今天，竞争的全球化（competition）、需求的顾客（customers）和变化的常态化（change），这“3C”成为信息社会的特征。多少企业有如昙花一现，匆匆的走下了历史的舞台。纵观美国企业百年来的变迁，能够持续上榜《财富》500强的公司又有几家？除了唯一的“通用电器”（General Electric），又有谁能够百年来始终走在前列？竞争是残酷的，昔日优势可能转为劣势也只是转瞬之间：四川长虹对两败俱伤的价格战策略的青睐、福特（Ford）公司对低成本经济型汽车战略的依赖就是最好的例子。企业是世界经济的支柱，是世界经济发展的源泉，千千万万的他们共同支撑着社会的发展。但竞争的激烈却让他们在夹缝中困难的挣扎求存，同时也亲眼见证经济的兴衰。本文试以可持续的经营作为研究的目的，从四因素模型作为切入口，采用建模分析的为研究方法，试图构建出一个合适的持续经营体系。通过该体系的构建从而考核或建立一个企业的可持续经营。

关键词：可持续经营  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;

目 录
－、引言 ....................................................6
（一）、研究的意义和目的...................................... 6
（二）、本文的创新点 .........................................7
（三）本文的局限和未来的发展方向 ..............................7
（四）文章主要内容 ...........................................8
二、企业的可持续经营概述 ......................................8
（一）、会计视角下的可持续经营 ................................8
（二）、审计视角下的可持续经营................................ 9
三、持续经营四因素模型概述 ....................................9
（一）、持续经营的四个因素 ....................................9
（二）、持续经营的四因素模型的数学意义 ........................10
（三）、四因素之经营质量——企业持续经营的内在基础的分析 ......11
1、企业盈利能力 .............................................12
2、企业成长能力 ............................................12
3、企业产品的市场表现 .......................................12
（四）、四因素之治理效能——企业持续经营的内生动力 ............14
（五）、四因素之宏观环境——企业持续经营的外在影响............ 16
1、相关法律法规 ............................................16
2、经济政策 ...............................................16
3、行业水平 ...............................................17
（六）、四因素之财务质地——企业持续经营的直接动因 ............17
1、流动性状况 .............................................17
2、财务质地的安全性 ........................................17
3、财务质地因素的细类 .......................................18
4、财务指标体系的具体内容 ...................................20
（七）企业可持续经营四因素模型的总结 ..........................20
四、总结和本文的局限 ........................................21
文献综述 ..................................................23
参考文献 ..................................................28
致谢 .....................................................30