企业管理者角度的财务报表分析研究

发布时间：2018-06-10 19:19

本文选题：企业管理者 + 财务报表　；参考：《吉林财经大学》2013年硕士论文

【摘要】：随着社会的发展，经济的推动，管理者的作用日渐凸显。由最早的业主经营企业变为职业的经历人管理经营企业，形成了管理权与所有权的分离。而这时候如何来管理企业经理人的行为，如何评价其的绩效，也成为了研究的方向，通过财务报表分析的角度来分析企业管理者的行为与绩效。组织的管理层既要每天都与企业接触，又要对企业的长期业绩负责，无论其成员是职业经理人，还是所有者或管理者。管理者要负责机构经营效率、资本有效配置、合理的人员配置、其他资源的合理使用，以及即期和长期经营结果，所有这些都依托于一个背景，那就是合理的企业战略。管理者与所有者（投资者）、债权人不同，他们不仅仅关注的是企业的投资价值，更关心企业的各项考核指标，因为他们个人和员工们的报酬和福利都与其密切相关。在财务分析中，，管理者有着双重的兴趣：一是评估经营效率和效益；二是判断企业资源的利用效率。除此之外他们还需要关心现金流量的持续性、收入与成本的配比性、同行业竞争指标与内部责任控制的标准，总之他们需要的是管理的手段。如何在上市公司报表的纷繁的数据找出财务报表分析所需要的数据；如何在现行的财务报告数据的基础上，在不同计量属性的财务数据中，提取可比性、相关性可靠的信息；如何来评判管理者的行为和绩效是本文研究的方向。基于此，如何提供高质量的面向管理者的财务报告就成为本文研究的目的。
[Abstract]:With the development of the society and the promotion of the economy, the role of the manager has become increasingly prominent. The management enterprise has become the experience of management and management by the earliest owners, which has formed the separation of management and ownership. At this time, how to manage the behavior of the managers and how to evaluate their performance has also become the research direction and through finance. From the perspective of report analysis, the behavior and performance of enterprise managers are analyzed.
The management of the organization should not only contact the enterprise every day, but also be responsible for the long-term performance of the enterprise, whether its members are professional managers, owners or managers. The managers should be responsible for the operational efficiency of the institutions, the effective allocation of capital, reasonable staffing, the rational use of other resources, and the immediate and long-term management results. They all rely on a background, that is, a reasonable enterprise strategy.
The manager is different from the owner (Investor) and the creditor. They are not only concerned with the investment value of the enterprise, but also concerned with the evaluation indexes of the enterprises, because they are closely related to the remuneration and welfare of the employees. In the financial analysis, the managers have a double interest: the first is to evaluate the efficiency and efficiency of the business; two In addition to this, they also need to care about the continuity of cash flow, the ratio of income and cost, the standard of industry competition index and internal responsibility control. In a word, what they need is the means of management. How to find out the data needed in the analysis of financial statements in the complicated data of the listed company reports. How to extract the comparability and dependable information on the basis of the current financial report data in the financial data of different measurement attributes; how to judge the manager's behavior and performance is the direction of this paper.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234.4

【参考文献】