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zuo yi dui xian dai qi ye cai wu zhuang kuang de ping jia
Author(s): 
Pages: 10-12
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  企业财务状况内部经营机制长期偿债能力投资报酬流动比率盈利能力已获利息倍数速动比率应收帐款资本投入;
Abstract: <正> (一) 随着社会主义市场经济体制的逐步建立和完善,企业所处的外部环境和内部经营机制也在不断地发生变化,企业之间的竞争趋于公平化,投资主体也开始多元化,企业不仅享有自主经营权,而且还要自负盈亏。在这种条件下,企业财务状况的评价也必然与计划经济体制下有所不同。
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