所谓企业短期行为,是企业的经营者为了达到短期目的而采用的行为,例如:会计上的多提费用,减少利润,对会计估计和会计方法选择上的投机;企业经营方面则选择可迅速利用的人才,不注重整体企业文化和企业人员的培养;市场方面流动过快,行业不稳定等状况。
而我国房地产行业内普遍存在企业资源集中度低,抗风险的能力差,资金不足,企业短期行为严重,企业经营能力与其拥有的资源不匹配、竞争力弱等现象。
However, it is common that low enterprise resource concentration, weak risk resistibility, insufficient fund, lacking long-term strategy, and weak competition ability in China's real estate industry.
并且国内企业在战略执行上普遍存在不足,在经营管理方面的短期行为也比较严重。
The deficiency in strategic execution is an universal problem in Chinese enterprises and the short-term behavior in management and administration is another serious issue.
透过企业制度影响企业年金的视角,表明举办企业所存在的内部人控制问题和短期行为严重是造成企业年金运行轨迹偏移的主要原因。
From the perspective of the policy-affect-pension, it is believed that the problem of insider control and short-term behavior are the main reasons leading to the deviation.
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