浅谈企业营运能力分析

企业营运能力分析分内部因素分析和外部因素分析。内部分析一般按照财务报表分析,外部分析一般则是针对财务报表所存在的局限性和可靠性,以及根据宏观的经济环境所进行分析。所以,营运能力分析包括人力资源营运能力分析和生产资料营运能力的分析。     

基于哈佛框架的公司财务分析

当前,企业在财务分析方面对于哈佛分析框架的应用已经较为普遍,充分运用哈佛分析框架提高财务分析水平,这对于提高财务分析的科学性,改进企业财务管理也具有重要意义。本文针对哈佛分析框架在企业内部的应用,首先分析了哈佛分析框架下财务分析的内容特点,并就基于哈佛分析框架的企业财务分析以及企业相关的财务管理改进策略,进行了相应论述。     

基于OrCAD软件低通滤波器的设计

电路的分析与设计需要良好的仿真软件,OrCAD软件可以进行电路静态工作点计算、小信号直流传输函数计算、直流扫描分析、交流扫描分析、瞬态分析、傅立叶分析、参数扫描分析、灵敏度分析及最坏情况分析等各类计算和分析,可以观察到变量的各种波形及数据列表,功能非常强大。     

杜邦分析体系的拓展及应用

本文从传统的杜邦分析体系出发,指出了传统杜邦分析体系的不足,分析了改进的杜邦分析体系,并探讨了改进后的杜邦分析体系存在的问题,在此基础上提出了拓展杜邦分析体系的方法,最后将其应用于实践,进行了检验。     

基于ERP的商务智能系统实现

通过对企业实际情况调研分析,根据系统的主题设计,建立了财务分析、生产计划分析、销售分析、人事分析、辅料分析、原料分析、质量分析、设备分析、综合分析这九大模块的分析架构,按照各个模块的需求转换数据,建立数据字典和立方体,并完成各个模块相对应的多维数据集,描述了在具体工具下的多维模型的实现。     

剖析财务分析的局限性及对策

财务报表分析作为财务分析的主要内容,常常替代了全面财务分析.但由于现行企业的财务报表、财务分析指标存在一定的局限性,影响了财务分析的质量,使得企业财务分析和评价有失客观.为了帮助信息使用者有效的利用财务分析做出正确的决策,文章就企业财务分析存在的局限性进行剖析并提出解决对策.     

国内主要信用评级机构财务分析框架比较研究

财务分析是信用评级工作的一个重要组成部分,本文通过对国内三大信用评级机构现行的财务分析框架的比较分析,针对当前财务分析框架存在的缺陷,提出应重构财务分析框架,以确立评级业务中财务分析的理论基础,建立更具有针对性的完整的财务分析体系.     

对现代企业财务报表分析基本框架的思考

现代企业财务报表分析是由诸多方面组成的一个有机整体,其基本结构包括企业财务报表分析理论基础、目标、分析内容、方法与模型以及方法的运用.盈利能力与增长分析是传统财务报表分析的关键.传统企业财务报表分析发展为价值导向财务报表分析,价值导向财务报表分析需要动态财务报表分析,因而需要通过价值驱动因素的相互关系,建立动态财务报表分析模型.     

上市公司分类方法新探

股票投资的基本分析分为宏观分析、中观分析、微观分析三大部分,宏观分析指对国家的国民经济以及政治、文化的分析,微观分析指公司分析,而中观分析主要指行业分析和地区分析等,板块分析主要归属于中观分析,兼有微观分析。板块是指具有共同特征的股票群。股市中的板块可以从行业和产业、地域、时间、特殊题材等多种角度来划分,而在每一板块中又有几十种甚至上百种股票。面对众多股票及每个公司的众多财务数据,怎样客观、全面、准确地分析并选出各板块内的绩优龙头股和潜力股呢,笔者用多元统计分析中的聚类分析方法,对此问题作一些探讨。本文试图尝试一种新的分类方法,从而为投资者提供更好的参考。     

浅析提升财务分析精准度的价值和举措

企业在运营发展的实践过程中,合理采用财务分析工具,精细全面的财务分析工作能够为企业经营决策提供重要的参考,目前在企业的财务分析工作中,分析的精准度较低,不能确保财务分析的效果。基于此,本文研究财务分析精准度的价值,提出提高财务分析精准度的举措,旨在为促进企业财务分析效果的提升夯实基础。     

浅析自由现金流

在财务报表提供的诸多信息数据中,自由现金流逐渐成为报表分析体系中一个常用而重要的指标。本文着重阐述了自由现金流的涵义,并对自由现金流在报表分析中的作用进行了分析。     

谈合并报表工作底稿中的抵销分录

编制合并会计报表是为了更好地反映企业集团的财务状况、经营成果,它的编制有其自身的特殊性,其抵销分录是编制合并会计报表的重点。为了便于广大会计工作者更好地编制合并会计报表,抵销分录也应该意义清晰、简单明了,便于操作和理解。     

Financial analysis using the statement of cash flows

The use of the statement of cash flow is a relatively new wrinkle in financial reporting. This statement, however, can be a useful management tool     

Financial Statement Comparability and Idiosyncratic Return Volatility

This study examines the association between financial statement comparability and idiosyncratic return volatility (IRV). A greater degree of comparability lowers information acquisition costs, reduces the uncertainties associated with performance evaluation, and increases the overall quantity and quality of information available to corporate outsiders, which, in turn, helps investors to understand and evaluate the cash flow and performance of firms more accurately. Therefore, we hypothesize a negative association between financial statement comparability and IRV. Using a large US sample from 1981 to 2013, we show that financial statement comparability is associated with lower level of IRV significantly. We also find this association to be more pronounced in a poor information environment. This study contributes to the emerging research that stresses the benefits of financial statement comparability.     

合并会计报表的特征

编制合并会计报表是为了向会计报表的使用者提供其经济决策所需的信息,包括企业财务状况、经营业绩和财务状况变动现金流量情况的资料.在编制合并会计报表时,需要确认少数股权,即由母公司以外的股东所拥有的对子公司的净收益(或净损失)和净资产的要求权:对子公司净收益(或净损失)的要求权,即少数股东本期损益;对子公司净资产的要求权,即少数股东权益.     

会计报表审计存在的问题及改进建议

年度会计报表审计是为了鉴证被审单位会计信息的真实性、合法性 ,以保证其信息质量 ,保护投资者、债权人的利益 ,但虚假财务报告还是屡见不鲜 ,已成为全球范围一个亟待解决的共同问题。根据分析了会计报表审计存在的问题和原因 ,提出了改变会计师事务所收费办法 ,加强对年度会计报表审计的监管力度等改进建议。     

Facing a Biased Adviser While Choosing a Retirement Plan: The Impact of Financial Literacy and Fair Disclosure

Buying a retirement saving plan in Israel involves meeting with an agent whose interests may differ from those of his or her customers. The aim of the present study was to explore the effect of the advice given by the agent, along with that of two further factors: a fair disclosure statement regarding the agent's conflict of interest, and the customer's degree of financial literacy. Two experiments conducted among undergraduate students in Israel showed that customers mostly follow the agent's recommendation, even against their best interest, and despite the presence of a fair disclosure statement. Only participants with high financial literacy, who received a disclosure statement, did examine the alternatives closely and rejected the advice when the recommendation was damaging. We also ruled out the existence of a negative psychological reactance response to a disclosure statement that would work to the detriment of financially literate participants.     

现金流量表编制的程序实现方法──CMIS系统的改进

在1998年《企业会计准则──现金流量表》颁布实施后,某些商业计算机管理信息系统需进一步改进,通过规范会计科目、建立与现金流量表相关的帐簿,可以用程序编制现金流量表。     

Mission Power and Firm Financial Performance

We estimate the effect of the mission statement on firm financial performance. The mission power, a latent construct, is included in a structural equation model to compute its impact across two channels: the profit margin and the assets turnover. Our estimates, based on a sample of Colombian companies, show that the non-significant impact of mission statement documented in the literature may be caused by the opposite effect that the amount of sales induces on both channels. We disentangle both effects and show that the effect on assets turnover dominates when mission statement compels good assets management practices.     

The Purpose of Trade Union Values: An Analysis of the ACTU1 Statement of Values

This paper uses the Australian Council of Trade Unions (ACTU) statement of union values as its point of departure to explore the purpose and role of trade union values. Specifically, the paper questions whether the role of values is purely symbolic, serving as a guide to unions, or whether values have a broader role. Furthermore, the paper questions the scope of the ACTU statement, which is currently based on the public work of unions. In conducting this analysis, union values are compared to the broader human values; moreover, the scope of the document is assessed against the historic activity and behaviour of unions as represented in extant union theory. Subsequently, the paper uses the emerging role of union values to critique the ACTU statement, concluding that while this statement makes a valuable contribution to union practice and debate, it can be extended to encompass other, more private areas of union activity.