Author(s)

Xin Lu, Jun Wang

School of Management, Jinan University, Guangzhou, China.

Due to the different life cycles of companies, there are significant differences in company size, growth, financing constraints, financing channels, growth, investment opportunities, competitive environment, and operational and financial risks. The company’s life cycle can be studied by micro-enterprises. Scholars in the fields of behavior, financial accounting, management accounting, and capital markets provide a dynamic perspective. Therefore, how to divide and measure the life cycle of a company is particularly important. This paper gives a detailed analysis of the division of the life cycle of domestic and foreign companies and their measurement methods. It has a certain guiding significance for interdisciplinary research in financial accounting, management accounting, and capital markets based on the enterprise life cycle theory.

Eenterprise Life Cycle, Univariate Method, Comprehensive Index Method, Cash Flow Combination Method

Lu, X. and Wang, J. (2018) A Review of the Classification of Enterprise Life Cycle. Modern Economy, 9, 1169-1178. doi: 10.4236/me.2018.97076.