产融结合型企业利润结构质量分析体系的构建——基于中国实体产业投资金融机构的视角研究

发布时间：2018-10-18 19:59

【摘要】：在企业金融投资规模日益增加的形势下,文章结合产融结合型企业特征,构建了产融结合型企业利润结构质量分析体系。文章的创新点在于:将企业从事非金融类的投资行为视为多元化经营活动的一部分,将企业从事金融类投资行为进一步区分为产融结合投资与非产融结合的投资。相对应的企业利润分为经营活动利润与金融活动收益两部分,其中经营活动利润包括实体产业核心利润和投资实体产业收益,金融活动收益包括产融结合金融收益和非产融结合金融收益。以产融结合型企业两类活动为基础的分析改变了现有企业财务质量分析体系,具有一定的开创性。文章的贡献在于:对产融结合金融收益的计量提高了利润表的信息含量,为实体企业参股金融业的利润结构质量分析提供新的思路。
[Abstract]:Under the situation that the scale of financial investment of enterprises is increasing day by day, this paper constructs the quality analysis system of profit structure of enterprises combined with industry and finance, combining the characteristics of enterprises with production and finance. The innovation of this paper lies in the fact that the investment behavior of non-financial enterprises is regarded as a part of diversified management activities, and the financial investment behavior of enterprises is further divided into the combination of industry and finance and the investment of combination of non-industry and finance. The corresponding profits of enterprises are divided into two parts: profits from business activities and profits from financial activities. The profits of business activities include the core profits of real industries and the profits of investing in real industries. Financial activity income includes industry-finance combined financial income and non-production-finance-combined financial income. The analysis based on the two kinds of activities of industry and finance enterprises has changed the existing financial quality analysis system of enterprises and has some originality. The contribution of this paper lies in the fact that the measurement of the combination of industry and finance improves the information content of the profit statement, and provides a new way of thinking for the analysis of the profit structure of the financial industry in which the entity enterprise shares.
【作者单位】：对外经济贸易大学国际商学院;复旦大学;
【基金】：教育部人文社科规划项目“我国央企产融结合风险的微观治理研究”(项目号:11YJA630134)
【分类号】：F275

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