【摘要】：從管理會(huì)計(jì)的角度來(lái)解釋我國(guó)經(jīng)濟(jì)運(yùn)行中產(chǎn)能過(guò)剩問(wèn)題的成因,指出重資產(chǎn)行業(yè)由于高固定成本的存在需要規(guī)模擴(kuò)張才能取得競(jìng)爭(zhēng)優(yōu)勢(shì),同時(shí)由于充分競(jìng)爭(zhēng)導(dǎo)致了囚徒困境,最終導(dǎo)致了充分競(jìng)爭(zhēng)的重資產(chǎn)行業(yè)產(chǎn)能過(guò)剩的結(jié)果。由于競(jìng)爭(zhēng)者之間的互相博弈,需要經(jīng)過(guò)較長(zhǎng)時(shí)間直至部分競(jìng)爭(zhēng)者由于現(xiàn)金流斷裂退出行業(yè),慢慢恢復(fù)到市場(chǎng)供需平衡,才會(huì)徹底解決產(chǎn)能過(guò)剩的問(wèn)題。從我國(guó)產(chǎn)能過(guò)剩的周期中,企業(yè)應(yīng)當(dāng)吸取教訓(xùn),學(xué)會(huì)用動(dòng)態(tài)的眼光進(jìn)行擴(kuò)張決策,并通過(guò)建立其他競(jìng)爭(zhēng)者無(wú)法模仿的核心競(jìng)爭(zhēng)力,以期經(jīng)得起周期性的產(chǎn)能過(guò)剩問(wèn)題的考驗(yàn)。
[Abstract]:From the point of view of management accounting, this paper explains the causes of overcapacity in the economic operation of our country, and points out that the heavy assets industry needs the expansion of scale to obtain the competitive advantage due to the existence of high fixed cost, and at the same time, due to the sufficient competition, it leads to the prisoner's dilemma. Eventually led to the full competition of heavy assets industry overcapacity results. Due to the mutual game between competitors, it takes a long time until some competitors withdraw from the industry due to cash flow breakage, and gradually restore to the balance of market supply and demand, which will solve the problem of overcapacity completely. From the period of overcapacity in our country, enterprises should learn from the lessons, learn to make expansion decisions with dynamic vision, and establish core competitiveness that other competitors can not imitate, in order to withstand the test of periodic overcapacity.
【作者單位】： 上海國(guó)家會(huì)計(jì)學(xué)院;
【分類(lèi)號(hào)】：F234.3

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