高科技上市公司财务管理者引领财务业绩研究

【作者】 张秀清；

【导师】 李现宗；

【作者基本信息】 西北工业大学 ， 企业管理， 2005， 硕士

【摘要】 作为企业管理的一大分支,现代财务管理学通过对企业发展过程中资金运营,包括投资和融资等问题的深入研究,解释了企业由创业到成熟各个阶段的资金现象,成为企业顺利发展的基本理论支持。随着中国加入WTO,全球经济一体化对中国经济发展的影响日趋加强,企业面临的经济环境日趋复杂。经济全球化要求企业经营管理必须国际化,必须具备全局的、长远的发展战略和策略;在管理方面必须具有更大的弹性和适应性,管理方法和技术要随着经济环境的变迁而改进和创新。在这样的环境下,唯有理财优秀的企业才可能获得最后的成功。 人类社会正在步入知识经济时代,以资本和技术为主导的世界经济结构调整,促进了高科技产业的迅猛发展,由于高科技行业具有发展迅速、技术更新快的特点,所以它又是一个竞争非常激烈的领域,如何使高科技上市公司在竞争中处于不败之地,保持财务业绩的可持续增长是企业财务管理者的首要任务。 本文主要回答财务管理者引领财务业绩的三个基本问题:企业财务管理的内涵是什么?为什么财务管理者要引领财务业绩?财务管理者应如何引领财务业绩?并特别针对中国高科技上市公司的财务环境和财务管理状况,分析了高科技上市公司财务管理者应如何从观念、战略、方法等方面改进财务管理,增强引领财务业绩的能力。 文章遵循“提出理论-分析现象—解决矛盾”的思路,首先阐述了财务管理者引领财务业绩的相关理论,为下文的研究做好理论铺垫;然后通过分析高科技上市公司的财务现状,找出其财务管理中存在的问题;接着分析了高科技上市公司面临的理财环境,并根据上文的研究结论,介绍了高科技上市公司财务管理者引领财务业绩的策略,对当前高科技上市公司财务管理中存在的问题提出解决的建议,并拟建了财务管理者引领财务业绩整合模型,强调了企业财务管理是一个系统工程,财务管理者应当运用系统的逻辑思维来引导管理行为。更多还原

【Abstract】 As a branch of enterprise management, modern financial management theory interprets that capital phenomenon of different phases though the deep research of the investment, capital operation and financing. It brings base academic support for the development of the enterprise. With the entrance WTO of China, the global economic affects more and more for the development of Chinese economy. The economic surroundings that enterprises face become more and more complicated. The economic globalization requires enterprise management must be international and own long-time strategy. It can be more flexibility and elasticity in the management. The managerial methods and technology must improve and innovate with changes of economic surroundings. The excellent enterprise in finance management can earn success.The human society is entering the knowledge economic time. The world economic adjustment made by the capital and technology accelerates the development of the high-tech industry. Since the high-tech industry has the characters of developing and technology updating fast. It is an area with high competition. How to keep indefectible and constant development is the chief task of the enterprise managers.The common thoughts in the academy are that the finance management should be the center of the enterprise management. In fact, as a part of enterprise management, it is not only the center of the enterprise management, but also is the leader that leads the managerial objective to be realized. This article researched the management’s activities of the finance manager as executor of finance management who leads the finance achievement, according as the high-tech company and on the base of analysis of the finance managers’ roles in the leading the finance achievement , Put forward the relevant model in order to supply the system thoughts for the finance manager leads the finance achievement.This article accords to the "bring forth theories-analyze phenomena-solve the questions", it introduces the functions that finance managers should exert in leading the finance achievement; Then analyzes the finance status in quo of the high-tech company and finds the problems that existed in the finance management; Third, analyzes the finance environment of he high-tech company which come into the market and introduces the strategies of manager leading finance achievement. According to the above conclusion, adjusts the finance stratagem and put forward the intergrated model; emphasizes the finance management is a system project, the finance managers should lead the managerial activities by the system logic thoughts.更多还原