综合财务指数构筑之研究——以ZAG集团为例

发布时间：2018-10-11 19:37

【摘要】：经济越发展,经济管理的分析技术也越需要进步与优化。通常,财务分析关注的重点是企业微观个体在静态情况下的会计数据,而本文则试图走出企业微观个体的时空束缚,面向中观或宏观的企业群体对象,着眼于不同会计期间的动态演变,探索针对企业群体的会计数据如何面对更多受众、走向更高平台、提供更宽辐射,构筑一种集成化、简约化的综合财务指数。笔者以ZAG集团为例,尝试构筑综合财务指数,并进一步就财务指数的相关问题进行了系统研究。
[Abstract]:The more the economy develops, the more the analytical technology of economic management needs to be improved and optimized. Usually, the focus of financial analysis is the accounting data of enterprise micro-individuals under static conditions, but this paper tries to get out of the enterprise micro-individual space-time constraints, facing the meso-or macro-enterprise group object. Focusing on the dynamic evolution of different accounting periods, this paper explores how accounting data for enterprise groups can face more audiences, move to higher platforms, provide wider radiation, and construct an integrated and simplified comprehensive financial index. Taking ZAG Group as an example, the author tries to construct a comprehensive financial index, and makes a systematic study on the related problems of financial index.
【作者单位】：中韩人寿保险有限公司;中信重工机械股份有限公司;浙江旅游集团有限公司;
【基金】：浙江省自然科学基金项目(Lzbg020001)
【分类号】：F234.4;F224

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