论文标题:企业财务分析功能演进与技术革新
Risk Control of Soybean Futures Market of China
论文作者 刘薇
论文导师 杨丹,论文学位 硕士,论文专业 工商管理
论文单位 西南财经大学,点击次数 134,论文页数 55页File Size154k
2003-11-01论文网 http://www.lw23.com/lunwen_35247067/ 财务分析;财务分析功能演进;信息技术;财务分析指标体系;管理信息系统;决策支持系统（DSS）;专家系统(ES)
finance analysis;finance analysis functional;evolution;management;information;system(MIS);decision;supporting;system(DSS);expert system(ES)
当今社会是对信息、网络、效率、创新进行激烈竞争的时代，比尔·盖茨曾指出：你怎样搜集、管理和使用信息，将决定你是赢还是输。随着我国社会主义市场经济体制的建立,企业改革的进一步深入, 企业所面临的外部环境与内部条件日趋复杂化, 财务管理对促进企业发展的作用会越来越大。就财务部门而言，他们的工作远不止日常账务和保持收支的平衡（这当然是财务最基本的任务，也是整个公司得以正常运行的基础），公司管理和流程控制也是一个重要的项目,这是财务的第二层任务，市场部门往往根据这些分析作出新的发展决策。财务更高一层的任务则是直接参与管理、分析和投资决策，为公司上层提供流程改革建议，帮助改进效率，提高股东的盈利。财务管理的这三个不同层次的任务可以比作一座金字塔。其中，财务分析是指对企业的财务状况和经营成果进行评价, 并对企业未来经济前景进行预测。财务分析有广义和狭义之分,狭义的财务分析仅指会计报表分析,即根据会计报表资料对企业的财务状态和经营成果进行分析；广义的财务分析是指以会计核算资料为主、结合统计核算资料、业务核算资料和经济调查资料等,对企业的财务状况和经营成果进行分析。本文旨在研究前者，即会计报表分析在信息经济时代的功能演变，结合管理技术和信息技术的进步揭示出财务分析功能演进的规律和前景，并结合案例介绍财务分析功能演进和技术进步的最新进展及其在企业实务中的影响。本文共分为五章：在第一章绪论中介绍了选题背景及研究方法、研究思路及基本框架，本文主要观点及不足之处，指出了本文中涉及到的相关理论体系等。第二章中对财务分析功能演进模式进行了研究，分别对国外及国内企业财务分析功能演进进程分阶段予以分析总结，并就中外财务分析功能演进进行了比较。第三章分析了我国企业财务分析功能演进对技术的依赖。首先介绍了我国财务分析的发展趋势，总结出其对技术依赖的需求特征，分别为综合性需求、及时性需求、低成本需求，并对财务分析功能演进的未来进行预测。第四章详细介绍信息技术对财务分析功能演进的推动作用及推动方式，从我国财务分析信息化实践中总结出财务分析信息化的制度基础及的技术创新，并对我国目前财务分析工具比较，重点对其中财务分析软件的应用进行了技术经济评价。第五章是有关财务分析功能演进与技术革新的案例分析，结合成发科技改制前后的财务分析功能演进的环境约束与流程优化做了分析，并对财务分析软件的应用效率进行了评价。从案例中获得启示，指出信息时代我国企业财务分析工作的合理模式是以现代企业制度和先进管理模式、业务流程为主，建立在现代信息技术之上并与之融合的财务分析模式。
The present world is in the age when people fiercely compete in information, network, efficiency and innovation. Bill Gates has ever pointed out that how to collect, manage and utilize information will decide your success or failure. With the establishment of our social market economy, further reform of businesses and more complex outside and inside surroundings, finance management will be more and more important for business development. As for finance department, doing daily account and keeping balance of the payments are not its only tasks. (Certainly they are their basic tasks, also they are the bases on which the whole business can work properly.) Business management and process control are important items, which is the second level task for finance. Market department always makes new developing decisions according to those analyses. The higher level task is to directly participate in management, analysis and investment decision, and give the upper level of the business some advice about process reform, and help to improve efficiency and increase the dividend of shareholders. The tasks of three different levels of finance management are like a pyramid. Finance analysis is to assess the finance condition and managing achievement of a business, and forecast the future economy of the business. Finance analysis has both broad sense and narrow sense. The latter one only refers to accounting statement analysis, namely, analyzing finance condition and managing achievement according to accounting statement of a business. The broad sense finance analysis is to analyze mainly according to accounting, together with statistical accounting, business accounting and economy investigation material.This thesis aims to research the functional evolution of accounting statement analysis in such an information and economy age, to reveal the law and prospect of finance analysis functional evolution by joining theprogress of management and information technology, meanwhile, to introduce the newest development of finance analysis functional evolution and technology advance, and the influence in business practice.New methods of studying are introduced based on theories of system, information and management. Combine theory with practice. Based on practice, I try to analyze the inherent law of finance analysis functional evolution with the theories of finance analysis method and information system, to analyze how the finance analysis software satisfies the continuously changing finance analysis function, and to extract the proper model of finance analysis system in our country by joining finance analysis practice.The development of information technology makes the informatizing of business administration become a worldwide question for study. This thesis makes analysis and comparison by joining present situation of China’s and foreign finance analysis, and by collecting at home and foreign new development of finance analysis. It analyzes and compares laws of finance analysis evolution both at home and abroad, and points out the enlightenment for our country’s finance analysis practice by combining the condition of our country.The procedures of writing this thesis include 5 stages: choosing title, making study plan, researching and analyzing, writing under the instruction of the tutor, and submitting to the tutor for examination. In the stage of choosing title, I mainly complete the confirmation of the title, the initial plan, deciding the content, time and study methods of the essay, etc. Making study method mainly includes collecting related books and articles at home and abroad, making the whole study plan and steps. The stage of researching and studying is the most important stage. During this stage, I go to related businesses to have on-the-spot investigation, including the finance departments of three market businesses, the most advanced finance analysis software suppliers of our country. By doingthis I master plenty of firsthand material. The writing stage intersects the former one. I adjust th
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