基于财务运作轨迹的公司实际理财目标研究——以百大集团为例

发布时间：2018-05-05 16:02

本文选题：大集团 + 理财目标　；参考：《财会通讯》2013年29期

【摘要】：正理财目标是公司财务运作的目标导向和决策依据。从理论上说,公司财务目标是为股东创造财富。但在实务运作中,往往会因公司治理机制、实际控制人利益、行业发展周期等诸多内外部因素的影响而异化。通过公司公告或高管对理财目标的表述,可以了解一家公司的理财目标。但财务基本原理告诉我们,行动可以传递信号,并且比公司的声明更有说服力。本文以公开披露信息与数据为主要依据,对2002-2006年百大集团股份有限公司的财务运作轨迹进行追踪,透视公司实际理财目标,并分析其之于公司理财的启
[Abstract]:The aim of positive financial management is the goal orientation and decision-making basis of the financial operation of the company. In theory, a company's financial goal is to create wealth for shareholders. However, in practical operation, it is often alienated by many internal and external factors, such as corporate governance mechanism, actual control of human interests, industry development cycle and so on. A company's financial goals can be understood through company announcements or executives' statements of financial goals. But the financial fundamentals tell us that action can signal and be more persuasive than the company's statement. Based on the public disclosure of information and data, this paper tracks the financial operation track of the 100 largest Group Co., Ltd. from 2002 to 2006, perspective on the company's actual financial management objectives, and analyzes its implications for corporate financial management.
【作者单位】：浙江财经学院;
【分类号】：F715.51;F721

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