【摘要】：隨著當(dāng)前經(jīng)濟(jì)全球化趨勢(shì)的加劇,市場(chǎng)環(huán)境變得越發(fā)多變而復(fù)雜,企業(yè)如何保持和增強(qiáng)自身的競(jìng)爭(zhēng)優(yōu)勢(shì)也變得尤為重要。在市場(chǎng)經(jīng)濟(jì)環(huán)境中,財(cái)務(wù)管理是企業(yè)管理的中心工作,而財(cái)務(wù)分析也是財(cái)務(wù)管理的核心工作。現(xiàn)行的財(cái)務(wù)分析一般只局限于財(cái)務(wù)報(bào)表分析,通過對(duì)一些財(cái)務(wù)指標(biāo)的計(jì)算分析來對(duì)企業(yè)的盈利能力、營(yíng)運(yùn)能力、償債能力和發(fā)展能力等狀況進(jìn)行評(píng)價(jià)。不過這樣的財(cái)務(wù)分析方法通常只能幫助外部的利益相關(guān)者了解企業(yè)的經(jīng)營(yíng)狀況,但難以為內(nèi)部經(jīng)營(yíng)者做出有利于保持和提高企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)的決策提供幫助,也難以通過現(xiàn)行的財(cái)務(wù)分析針對(duì)暴露出的問題找到解決方法。因此,現(xiàn)行的財(cái)務(wù)分析的弊端顯而易見,迫切需要引入新的分析工具來改善現(xiàn)行的財(cái)務(wù)分析。價(jià)值鏈管理作為一種全新的管理理念,以其廣泛適應(yīng)性和先進(jìn)性被引入企業(yè)管理的各個(gè)方面。財(cái)務(wù)分析與價(jià)值鏈管理的結(jié)合也成為了必然的趨勢(shì)。 本文的研究思路是在闡釋價(jià)值鏈和財(cái)務(wù)分析兩者的理論基礎(chǔ)上,討論將價(jià)值鏈分析的思想引入財(cái)務(wù)分析的必要性和可行性。全文主要分為五個(gè)部分： 第一部分：緒論。這是本文的第一章,主要包括選題背景與意義、關(guān)于價(jià)值鏈和財(cái)務(wù)分析的國(guó)內(nèi)外研究綜述以及本文的研究?jī)?nèi)容和研究方法。 第二部分：財(cái)務(wù)分析和價(jià)值鏈的理論基礎(chǔ)。這是本文的第二章,主要是對(duì)財(cái)務(wù)分析和價(jià)值鏈這兩大理論的概述。對(duì)于財(cái)務(wù)分析理論,本文概述了財(cái)務(wù)分析的內(nèi)涵與外延、以及財(cái)務(wù)分析理論的演變過程；對(duì)于價(jià)值鏈理論,本文概述了基本的價(jià)值鏈理論以及價(jià)值鏈分析的過程,為下文構(gòu)建價(jià)值鏈導(dǎo)向下的財(cái)務(wù)分析打下了基礎(chǔ)。 第三部分：基于價(jià)值鏈的財(cái)務(wù)分析的必要性。這是本文第三章,該部分一方面揭示了現(xiàn)行財(cái)務(wù)分析的弊端和局限,另一方面展示了基于價(jià)值鏈的財(cái)務(wù)分析所具有的優(yōu)勢(shì),通過這樣的比對(duì)來說明基于價(jià)值鏈的財(cái)務(wù)分析在克服現(xiàn)行財(cái)務(wù)分析固有的缺陷方面的重要意義,從而揭示了采用這種財(cái)務(wù)分析的必要性。 第四部分：基于價(jià)值鏈的財(cái)務(wù)分析的可行性。這部分包括本文的第四、五、六三章。本文第四章通過對(duì)杜邦分析法、EVA以及平衡計(jì)分卡的整合,試圖構(gòu)建一個(gè)基于內(nèi)部?jī)r(jià)值鏈的財(cái)務(wù)分析綜合指標(biāo)體系。這一體系的構(gòu)建一方面借助平衡計(jì)分卡量化了非財(cái)務(wù)指標(biāo),拓寬了財(cái)務(wù)分析的范圍；另一方面借助價(jià)值鏈把財(cái)務(wù)分析深入到具體業(yè)務(wù)活動(dòng)中,便于找出關(guān)鍵驅(qū)動(dòng)因素即戰(zhàn)略執(zhí)行的重點(diǎn),從而彌補(bǔ)了現(xiàn)行財(cái)務(wù)分析缺乏反映非財(cái)務(wù)信息和就財(cái)務(wù)論財(cái)務(wù)而忽視業(yè)務(wù)、忽視戰(zhàn)略的不足。 本文第五章根據(jù)價(jià)值鏈分析的過程,從企業(yè)內(nèi)部?jī)r(jià)值鏈、產(chǎn)業(yè)縱向價(jià)值鏈和競(jìng)爭(zhēng)者橫向價(jià)值鏈三個(gè)層面入手,探索構(gòu)建基于價(jià)值鏈的財(cái)務(wù)分析模式的具體步驟以及將其與戰(zhàn)略成本管理進(jìn)行有機(jī)結(jié)合的具體方法,從而找到一條將價(jià)值鏈分析引入財(cái)務(wù)分析的可行路徑。 本文第六章是案例分析。針對(duì)順鑫農(nóng)業(yè)這個(gè)樣本,將上文所述的財(cái)務(wù)分析模式的構(gòu)建和分析過程進(jìn)行具體的展現(xiàn),以案例實(shí)踐的方式證明將價(jià)值鏈分析引入財(cái)務(wù)分析的可行性。 第五部分：研究局限和未來研究方向。這是本文第七章,主要指出了這種研究的局限和不足以及未來繼續(xù)研究的方向。 總體來說,把價(jià)值鏈引入企業(yè)的財(cái)務(wù)分析中,能使企業(yè)的財(cái)務(wù)分析與企業(yè)的經(jīng)營(yíng)戰(zhàn)略目標(biāo)密切聯(lián)系,也能幫助企業(yè)經(jīng)營(yíng)者找出解決問題、改善現(xiàn)狀的方法,從而很大程度上克服了現(xiàn)行財(cái)務(wù)分析的局限,對(duì)于提升企業(yè)決策的有效性有重要意義。 把價(jià)值鏈引入財(cái)務(wù)分析本身是一個(gè)較新的選題�？v觀全文,理論基礎(chǔ)部分主要是對(duì)前人研究的歸納總結(jié)。本文的主體部分也是主要貢獻(xiàn)在于揭示基于價(jià)值鏈進(jìn)行財(cái)務(wù)分析必要性和可行性。這種財(cái)務(wù)分析模式拓寬了現(xiàn)行財(cái)務(wù)分析的外延,把會(huì)計(jì)管理的范疇從企業(yè)內(nèi)部延伸到企業(yè)外部,使會(huì)計(jì)管理脫離了會(huì)計(jì)主體的限制,具有創(chuàng)新意義。同時(shí)本文從企業(yè)內(nèi)部?jī)r(jià)值鏈、產(chǎn)業(yè)縱向價(jià)值鏈和競(jìng)爭(zhēng)者橫向價(jià)值鏈三個(gè)層面構(gòu)建這種財(cái)務(wù)分析模式,并把它與戰(zhàn)略成本管理結(jié)合起來,也具有一定的創(chuàng)新性。 當(dāng)然,財(cái)務(wù)分析是一個(gè)在理論和實(shí)務(wù)中都非常復(fù)雜的問題。隨著經(jīng)濟(jì)社會(huì)的不斷發(fā)展,新思想、新方法的層數(shù)不窮,財(cái)務(wù)分析也面臨巨大挑戰(zhàn)。本人研究能力的不足和實(shí)踐經(jīng)驗(yàn)的匱乏導(dǎo)致本文在研究深度、廣度以及實(shí)踐應(yīng)用方面還有很多局限和不足,需要未來進(jìn)一步拓展、深入。
[Abstract]:With the aggravation of the current trend of economic globalization, the market environment becomes more changeable and complicated, and how to maintain and enhance its competitive advantage becomes more important. In the market economy environment, financial management is the center of enterprise management, and financial analysis is also the core of financial management. The current financial analysis is generally limited to the financial statement analysis, and evaluates the profitability, operation ability, debt service ability and development ability of the enterprise through the calculation and analysis of some financial indexes. However, such financial analysis methods usually only help the external stakeholders understand the business situation of the enterprise, but it is difficult to assist the internal operators in making decisions that are conducive to maintaining and improving the competitive edge of the enterprise, It is also difficult to find a solution to the problems exposed through the current financial analysis. Therefore, the drawbacks of current financial analysis are obvious, and new analytical tools are urgently needed to improve the current financial analysis. As a brand-new management idea, value chain management is introduced into all aspects of enterprise management with its wide adaptability and advanced nature. The combination of financial analysis and value chain management has also become an inevitable trend. This paper discusses the necessity and feasibility of introducing value chain analysis into financial analysis on the basis of explaining both value chain and financial analysis. Line. The full text is divided into five chapters. Part: First Part: Introduction. This is the first chapter of this paper, which mainly includes the background and significance of the subject selection, the research on value chain and financial analysis both at home and abroad, and the research contents in this paper. and research methods. Part II: Financial Analysis and The theoretical basis of the value chain. This is the second chapter of this paper, mainly for financial analysis and value chain. This paper summarizes the connotation and extension of financial analysis as well as the evolution of financial analysis theory. The Process of Value Chain Analysis to Build the Future of Value Chain under the Guidance of Value Chain Traffic analysis laid the foundation. Part 3: Price based The necessity of the financial analysis of the value chain is the third chapter of this paper, which reveals the drawbacks and limitations of the current financial analysis, and on the other hand shows the value chain. The advantage of the financial analysis of the value chain is explained by the comparison of the importance of the financial analysis based on the value chain in overcoming the inherent defect of the current financial analysis. The need for such financial analysis. Part IV: The feasibility of financial analysis based on value chain. The fourth, fifth and sixth chapters of this paper are divided into three chapters. In chapter 4, we try to build an internal system based on the integration of DuPont analysis method, EVA and balanced scorecard. The construction of this system, on the one hand, quantifies the non-financial indexes by means of the balanced scorecard, widens the scope of financial analysis, and, on the other hand, takes the financial analysis into specific business activities with the help of the value chain, which is convenient to find out. The key driver factor is the focus of strategy execution, which makes up for the lack of financial analysis in current financial analysis and the finance theory. The fifth chapter is based on the process of value chain analysis, from the inner value chain of the enterprise, the industry's longitudinal price, Starting with the three aspects of the value chain and the horizontal value chain of competitors, this paper explores the concrete steps of constructing the financial analysis model based on the value chain and the concrete method combining it with the strategic cost management. Introducing value chain analysis into financial points The sixth chapter of this paper is the case analysis. According to the sample of Shunxin agriculture, the construction and analysis process of the financial analysis model described above will be displayed in detail. Way to prove that value chain analysis is introduced into financial analysis Feasibility. Part five: Study limitations and future research directions. This is Chapter VII of this article, which mainly refers to By introducing the value chain into the financial analysis of the enterprise, the financial analysis of the enterprise can be closely related to the strategic target of the enterprise, and it can also help the enterprise operator to find the problem and change the problem. The current method of good condition has overcome the present situation to a great extent. The limitation of bank financial analysis is to improve the effectiveness of decision-making in enterprises. It is important to introduce the value chain into the financial analysis itself. The main part of this paper is the summary of the previous studies. The main contribution is to reveal the necessity and feasibility of financial analysis based on the value chain. This kind of financial analysis model has broadened the extension of the current financial analysis, and extended the scope of accounting management from the enterprise. At the same time, this paper builds up this kind of finance from three aspects: internal value chain, industry vertical value chain and competitor lateral value chain. Analysis mode, combining it with strategic cost management, also has certain Innovation. Of course, financial analysis is a very complex issue in theory and practice. With the economy The development of society, the new thought, the number of new methods are not poor, the financial analysis also faces great challenge. The lack of my research ability and the lack of practical experience have led to this paper in the depth of research,
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 陳瑜,王棟;試論財(cái)務(wù)報(bào)表分析視角[J];財(cái)經(jīng)問題研究;2003年04期

2 周波;現(xiàn)行財(cái)務(wù)分析指標(biāo)體系的缺陷[J];財(cái)會(huì)通訊;2004年19期

3 李端生 ,文劍峰;芻探以企業(yè)價(jià)值分析為重心的財(cái)務(wù)分析體系[J];財(cái)會(huì)月刊;2003年18期

4 牛秀琴;財(cái)務(wù)分析在現(xiàn)代企業(yè)管理中的意義[J];交通財(cái)會(huì);2005年01期

5 魏明海;論有效的財(cái)務(wù)分析模式[J];江西財(cái)經(jīng)大學(xué)學(xué)報(bào);1999年05期

6 王欣;淺談企業(yè)財(cái)務(wù)分析方法[J];科技情報(bào)開發(fā)與經(jīng)濟(jì);2005年14期

7 李雪梅;財(cái)務(wù)分析的局限性及其防范[J];冶金財(cái)會(huì);2004年12期

8 倪霞麗;財(cái)務(wù)分析應(yīng)注意啥[J];中國(guó)統(tǒng)計(jì);2005年04期

9 吳冬梅,姚正海;我國(guó)《財(cái)務(wù)分析學(xué)》研究現(xiàn)狀述評(píng)[J];鄭州航空工業(yè)管理學(xué)院學(xué)報(bào)(社會(huì)科學(xué)版);2004年05期

，

本文編號(hào)：2302759