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企业“亚健康”状态下的会计政策选择
Enterprise’s Selection of Accounting Policies under "Sub Health" Condition
【摘要】 医学领域把“亚健康”状态称为人类认知的一场革命,将此概念引入企业范围,从而引起管理者、投资者及企业其他利益相关者重视企业的该种状态,避免企业滑向破产、清算的深渊,更重要的是趋利避害,使企业处于可持续经营的良好状态。
【Abstract】 In medicine,"sub health" condition is considered as a revolution in human cognition.This paper introduces the concept to the domain of enterprise so as to cause managers,investors and other interest-related persons in enterprises to lay emphasis on the sub health condition of enterprises,avoiding enterprise’s declining to bankruptcy and account closing and more importantly,making enterprises in a good state of sustainable operation through raising interests and eliminating hazards.
- 【文献出处】 重庆工学院学报 ,Journal of Chongqing Institute of Technology , 编辑部邮箱 ,2006年12期
- 【分类号】F275
- 【下载频次】49