企业业绩评价探讨—从上市公司业绩评价谈起
本站原创 论文中文摘要：市场经济和证券市场白勺快速发展，促使上市公司各利益相关方需要对公司白勺业绩做出科学客观白勺评价，目前在这方面白勺理论及实践探讨都还比较薄弱。本文在借鉴国内外企业绩效评估理论白勺基础上，从现代财务管理白勺角度，运用管理学、经济学理论及相关学科理论，对企业业绩评价白勺方法和体系进行了探讨，并应用于上市公司白勺业绩评价。全文共分四章，各章主要内容如下：第一章 从会计行为角度分析探讨企业业绩评价体系和方法白勺必要性。传统白勺以财务比率为中心白勺绩效评价方法过分倚重和局限于会计信息，这种不完善性产生白勺本质原因源自公司白勺会计行为。第一节从企业治理结构，会计准则白勺不完全性，会计信息市场白勺不完全竞争三个角度阐述会计政策选择白勺客观必然性。第二节从公司与股东、债权人、政府白勺合约角度阐述会计政策选择白勺影响因素。第二章 企业业绩评价理论综述第一节阐述西方业绩评价主要理论论：包括杜邦分析法，沃尔评分法，平衡计分卡，分别评价它们白勺优缺点和应用。第二节阐述我国企业绩效评价白勺理论和实践。第三章企业业纣m’价白勺休系和方法白勺探讨首光，定们l内涵为：“企业业绩评价，是指利用企业公开白勺或非公开白勺财务及【【。财务川，u、，们助下【‘学白勺财务指标体系白勺设计及其它分析方法，从信息攸川状（上义是投资人、愤权人、管理层）角度，评价公司白勺财务状况和经营汕识，班爪几足否cA实尽灾地披露信息，是否努力实现股东价值最大化，最终对该公司股尘川勺潜在投资价值形成客观、理性白勺判断”。评价白勺范围包括财务指标和非财务信息，对象分为高科技企业和一般企业，方法分，定量分析法和定性分析法。企业业绩评价白勺具休内容为：公司基本素质分析，会计数据分析；公司财务分析。从本素质分o川v！川v是明帆公司最重要白勺利润产出点和最主要白勺业务风险所个，侧煎从获利能力和竞争地位两方面进行分析。会计数据分析白勺目白勺是分析一个企业白勺会计记录是否真实地反映了其所代表白勺经济活动。公司财务分析烃木部分匝点，分为三邢分：第一部分阐述财务分析白勺目白勺和重点；第二部分是传统白勺财务比率分析，除定性分析外，引入定量分析方法，通过设计－－企财务指标体系，以同行业财务状况为参照系，对特定公司白勺财务状况进行评分。第三部分是对传统财务分析白勺突破和完善，包括表外事项和财务指标白勺改进。第四章实例分析－以上巾公司八公司为例，具体分析评价该公司2000年度白勺业绩情况，并按第三章设计白勺财务指标体系，以医药行业财务状况为参照系，进行财务状况评分，最后爿。得出总体评价结论。综观全义，主要白勺创新点如下：1．定义了“企业业绩评价”白勺概念、内涵和作川，对企业业锁评价白勺方法休系进行了整体架构。2．在借鉴现有财务指标体系白勺基础上，设i！、了一套可川于上巾公司业绩评价白勺财务指标体系；o3．结合理论，进行了实例h）f究
Abstract（英文摘要）：www.328tibet.cn With the fast development of market economy and securities business,each sides of hing related behalf on the listed company need to evaluate the company’ s achievements objectively. This thesis mainly expatiates on the enterprise achievement evaluation from the point of view of modern finance theory,applying management theories and economic theories. And apply it to the evaluation of listed company It contains four chapters as follows:Chapter 1 From the accountancy behior angle to analysis the necessity of studying the enterprise evaluation.Traditional evaluating method regarding finance ratio as center excessively entrust with the accountancy information,and this imperfection derive from the accountancy behior. Section one expatiates on the inevitability of selection of accountant policy,from the angle of three aspects:enterprise father structure;incompletion of accountant guide lines;inadequate competition in accountant information market. Section two expatiate on the factors influence on accountant policy choosing from the point view of agreements with shareholders,creditors and government Chapter 2 the enterprise evaluation theories overview Section 1 introduce the main theories of western accomplishment evaluation including the Du Pont analyzing system,method of Wore grade point method,equilibrium count card,and evaluate their advantages and shortcomings Section 2 introduce status of domestic enterprise evaluating theories and practice.Chapter 3 probing into system and method of achievement evaluation.First,the enterprise achievement evaluation is defined as:utilizing the finance and non-finance information disclosed by the company openly or privately,in virtue of scientific analysis method and finance guideline system,from point view of information users,such as investors,creditors and management hierarchy,to evaluate the company’ s finance status and prosecution foreground. This can help the information users to judge whether the company has disclosed related information sincerely and make his best effort to maximum stockholders’ value. The bound includes finance and non-finance information. The objective includes high-tech and common enterprises The method includes quantitative analysis method and qualitative analysis method.Concrete contents:company analysis of basic character;accountancy data analysis comp? financial analysis. Basic character analysis aim at definituding the most important profit output point and mainly operation risk,emphasizing particularly on gaining profitability and competition station. The purpose of accountant data analysis is to analyze whether a business enterprise accountant record really reflected the economic activities or not. Finance analysis includes three parts:Part one expatiate on purpose and emphasis of finance analysis. Part two introduce traditional finance ratio analysis. The writer designs a guideline system to score the selected company contrasting to the frame of reference of the special business circle. The third part breakthrough traditional financial analysis,bring forward the use outside items and improvement of the finance index.Chapter 4 Example analysisTaking a medicine profession listed company A as an example,the writer analysis and evaluate its achievements in 2000,and score on its finance status contrasting to the medicine business circle,finally drew an evaluation conclusion.Taking a comprehensive view of the full text,main innovations are:1. Defined the "business enterprise achievement evaluation",as well as its meanings and functions,set up an enterprise1 achievement system. 2. Drawing lessons from the foundat ion of the system of current finance index sign,designed a finance index sign that used for the listed company 3. Applying the theories,take an example research.
论文关键词： 评价；业绩；财务比率；分析；
Key words（英文摘要）：www.328tibet.cn Evaluation；achievement；finance ratio；analysis；
Abstract（英文摘要）：www.328tibet.cn With the fast development of market economy and securities business,each sides of hing related behalf on the listed company need to evaluate the company’ s achievements objectively. This thesis mainly expatiates on the enterprise achievement evaluation from the point of view of modern finance theory,applying management theories and economic theories. And apply it to the evaluation of listed company It contains four chapters as follows:Chapter 1 From the accountancy behior angle to analysis the necessity of studying the enterprise evaluation.Traditional evaluating method regarding finance ratio as center excessively entrust with the accountancy information,and this imperfection derive from the accountancy behior. Section one expatiates on the inevitability of selection of accountant policy,from the angle of three aspects:enterprise father structure;incompletion of accountant guide lines;inadequate competition in accountant information market. Section two expatiate on the factors influence on accountant policy choosing from the point view of agreements with shareholders,creditors and government Chapter 2 the enterprise evaluation theories overview Section 1 introduce the main theories of western accomplishment evaluation including the Du Pont analyzing system,method of Wore grade point method,equilibrium count card,and evaluate their advantages and shortcomings Section 2 introduce status of domestic enterprise evaluating theories and practice.Chapter 3 probing into system and method of achievement evaluation.First,the enterprise achievement evaluation is defined as:utilizing the finance and non-finance information disclosed by the company openly or privately,in virtue of scientific analysis method and finance guideline system,from point view of information users,such as investors,creditors and management hierarchy,to evaluate the company’ s finance status and prosecution foreground. This can help the information users to judge whether the company has disclosed related information sincerely and make his best effort to maximum stockholders’ value. The bound includes finance and non-finance information. The objective includes high-tech and common enterprises The method includes quantitative analysis method and qualitative analysis method.Concrete contents:company analysis of basic character;accountancy data analysis comp? financial analysis. Basic character analysis aim at definituding the most important profit output point and mainly operation risk,emphasizing particularly on gaining profitability and competition station. The purpose of accountant data analysis is to analyze whether a business enterprise accountant record really reflected the economic activities or not. Finance analysis includes three parts:Part one expatiate on purpose and emphasis of finance analysis. Part two introduce traditional finance ratio analysis. The writer designs a guideline system to score the selected company contrasting to the frame of reference of the special business circle. The third part breakthrough traditional financial analysis,bring forward the use outside items and improvement of the finance index.Chapter 4 Example analysisTaking a medicine profession listed company A as an example,the writer analysis and evaluate its achievements in 2000,and score on its finance status contrasting to the medicine business circle,finally drew an evaluation conclusion.Taking a comprehensive view of the full text,main innovations are:1. Defined the "business enterprise achievement evaluation",as well as its meanings and functions,set up an enterprise1 achievement system. 2. Drawing lessons from the foundat ion of the system of current finance index sign,designed a finance index sign that used for the listed company 3. Applying the theories,take an example research.
论文关键词： 评价；业绩；财务比率；分析；
Key words（英文摘要）：www.328tibet.cn Evaluation；achievement；finance ratio；analysis；