基于战略的企业财务评价指标体系的研究.pdf

山西财经大学
硕士学位论文
基于战略的企业财务评价指标体系的研究
姓名:康翻莲
申请学位级别:硕士
专业:会计学
指导教师:余春宏
2006-04-03
摘要

在知识和信息日趋重要的新经济时期,企业已经全面进入战略经营时代,
企业之间的竞争表现为长期的、综合能力的竞争,企业评价的目光投向了战略
计划和未来的发展。传统财务评价指标体系由于自身的缺陷,已不能满足企业
的需要,为此,构建基于战略的企业财务评价指标体系具有重要的意义。
本文在分析了当前我国财务评价体系存在的问题的基础上,以战略管理理
论、战略管理会计理论两个理论为依据,提出了基于战略的企业财务评价体系
的构建思想。即要以企业战略目标为出发点,体现企业战略管理要求;要从全
局观念出发,突出企业的核心竞争力和未来的、长期的可持续发展能力。
在指标体系的具体设计中,充分考虑了以人为本、社会责任、定量与定性
相结合、动态与静态相结合、财务与非财务指标相结合等原则。重视了对反映
企业的创新能力、长期发展能力因素的评价,特别是对智力资本因素、商誉等
无形资产因素以及环境因素的评价。同时,强化了现金流量指标在财务评价指
标体系中的地位,重新认识和改进了现有财务评价指标。
本文的创新在于对《企业效绩评价操作细则(修行)》和《企业效绩评议指
标参考标准(修订)》进行了完善和拓展,克服了传统财务指标体系的缺陷,充
分考虑了企业战略管理和经济发展的要求,对我国企业业绩评价体系的构建起
到了积极的推动作用。
关键词战略战略管理财务评价财务评价指标体系
3
Abstract
Knowledge and information are ing increasingly important in
the new economic era. Enterprises have entered the era of strategic
management. petition among the enterprises is a long-term,
comprehensive petition. Enterprises have put their eyes on
the strategic plan and future development. Because of the limitation of
itself, Traditional system of financial evaluation index cannot meet the
needs of enterprises. It is of great significance to establish a system of
financial evaluation index that is based on the strategy of enterprise.
The thesis put forward the ways to construct the enterprises'
strategic system of financial evaluation which is based on the analysis of
the current problems in our financial evaluation system and two theories
including management theory and strategic management accounting
theory. It requires enterprises to realize strategic management plan and
highlight the future and the petitiveness of enterprises to keep a
long-term sustainable development in the overall situation opinion.
In the specific designing of the system, we should consider these
principles such as people-oriented, social responsibility, bination
of quality and quantity, bination of dynamic and static and the
combination of finan