H公司A股上市公司要素资本平衡表的编制研究

发布时间：2018-04-21 21:28

本文选题：要素资本 + 要素资本平衡表　；参考：《中国海洋大学》2014年硕士论文

【摘要】：科学技术的快速发展和经济活动的日益全球化，土地、劳动和机器设备等已不再是企业稳定发展和保持竞争力的核心生产要素，反倒是技术、知识以及人力资本成为了企业顺利发展的关键。同时这些要素也是支撑企业生存、发展的必要生产要素。资本作为一种生产要素，有两个基本特征，一是流动性强；二是稀缺性；资本的流动性是资本创造价值的前提；资本的稀缺性决定了资本需要合理配置，使其发挥最大的效率。这种从资本类型的角度划分企业资源，能使企业了解内部的要素协作、明确各生产要素的作用，合理配置要素资本。本文研究旨在丰富原有资产负债表，改进原有资产负债表记录内容过于笼统的不足，并在此基础上，尝试研究和应用要素资产平衡表。该课题的研究意义在于改进财务报表的信息披露能力，对企业内部绩效管理提供新的财务工具，，同时对要素资本平衡表已有研究提供实践支持。本文采取案例分析的研究方法，以产品研发、技术创新、企业文化建设等领域都处于行业领先地位H公司A股上市公司为例，以要素资本理论为切入点，在确定了资本平衡表的形式及各项目的测算方法后，收集2010年到2012年H公司A股上市公司的相关资料，以其资产负债表为依据，编制了三年的要素资本平衡表，在实践中探讨其应用性。狭义的资本多指货币资本和实物资本，本文中的要素资本还包括了人力资本、技术资本、信息资本以及知识资本等资本。企业编制的要素资本平衡表可有两个用途，首先对内可为企业管理者提供资源配置信息以及可作为绩效评价和测算竞争力的新财务工具。其次对外可向与企业利益相关的外部人员提供信息参考，即作为外部财务报表使用。
[Abstract]:With the rapid development of science and technology and the increasing globalization of economic activities, land, labor, machinery and equipment are no longer the core factors of production for the stable development and competitiveness of enterprises, but rather technology. Knowledge and human capital have become the key to the smooth development of enterprises. At the same time, these elements are also necessary to support the survival and development of enterprises. As a factor of production, capital has two basic characteristics, one is strong fluidity, the other is scarcity; the liquidity of capital is the premise of creating value of capital; the scarcity of capital determines the rational allocation of capital and makes it exert maximum efficiency. This kind of division of enterprise resources from the angle of capital type can make enterprises understand the internal cooperation of factors, clarify the role of each factor of production, and allocate the factor capital rationally. The purpose of this paper is to enrich the original balance sheet and improve the deficiency that the original balance sheet is too general. On this basis, we try to study and apply the balance sheet of factor assets. The research significance of this subject is to improve the information disclosure ability of financial statements, to provide a new financial tool for internal performance management of enterprises, and to provide practical support for the existing research on factor capital balance statement. This article adopts the case analysis research method, takes the product research and development, the technological innovation, the enterprise culture construction and so on the domain is in the industry leading position H A shares listed company as the example, takes the factor capital theory as the breakthrough point, After determining the form of capital balance statement and the calculation method of each item, the paper collects the relevant data of A share listed company of H Company from 2010 to 2012, and compiles the factor capital balance statement for three years on the basis of its balance sheet. Its application is discussed in practice. The capital in the narrow sense mainly refers to the monetary capital and the physical capital, and the factor capital in this paper also includes human capital, technical capital, information capital and knowledge capital and so on. The factor capital balance sheet can be used for two purposes. Firstly, it can provide resource allocation information for enterprise managers and serve as a new financial tool for performance evaluation and competitiveness measurement. Secondly, information reference can be provided to the external personnel concerned with the interests of the enterprise, that is to say, it can be used as an external financial statement.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F426.6;F406.7

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