中文摘要：

企业增长及其管理是财务计划中的难题。以广为流传的罗伯特·C·希金斯的可持续增长模型为理论基础，以深圳发展银行为例，对其可持续增长状况进行分析，研究发现，在2008年之前深圳发展银行的实际增长率超过可持续增长率，增长速度过快主要是由于较高的资产运营能力和财务杠杆。但是长期较高的增长率会消耗殆尽自身的财务资源，最终会导致实际增长率的下降，2006-2009年深圳发展银行的实际增长率逐年递减，直至2010年才有所改善。

英文摘要：

Enterprise growth management has been the challenge of the financial plan. Based on the sustainable growth model by Robert·C·Higgins, this paper analyzes the sustainable growth of Shenzhen Development Bank. The eonelusion is that prior to 2008 the bank＇s real growth rate is higher than the sustainable growth rate, due to the excellent asset operating capability and finaneial lever. But the long-term high growth rate will inevitably use up its own financial resources and will ultimately result in the decline of the real growth rate. That is why Shenzhen Development Bank experienced the continuing decline of the real growth rate from 2006-2009 until 2010.