【作者】 王艳；

【导师】 杨方文；

【作者基本信息】 华北电力大学 ， 会计（专业学位）， 2014， 硕士

【摘要】 随着价值管理思想的盛行和企业财务管理目标的演进，现有财务分析指标体系的局限性越来越明显。为了适应新形势下企业财务分析工作的需求和进一步完善现有的财务分析理论，建立一套能够反映企业价值信息和价值创造能力的新的指标体系势在必行。本文在广泛阅读国内外相关文献的基础上，首先对企业价值的内涵进行了界定，并阐述了企业价值的决定因素和企业价值的形成机制，为新指标体系的构建奠定理论基础；其次依据指标的构建原则，从企业价值创造基本保障、企业价值可持续增长、企业价值实现风险和企业价值创造效益四大方面进行具体指标的构建，并对各指标权重的确定方法因子分析法进行了介绍；最后以家电行业企业为例，详细的阐述了如何运用新的指标体系，并对最终的结果进行了简要分析，指出新的指标体系能在一定程度上揭示企业存在的问题，具有一定的应用价值。文章最后给出了提升企业价值的建议，指出了本文研究的不足和对未来研究的展望。更多还原

【Abstract】 With the prevailing of value management and the evolution of enterprisefinancial management object, the limitations of the existing financial analysis indexsystem are more and more apparent. In order to accommodate the demand of theenterprise financial analysis under the new condition and further improve the existingtheory, establishing a set of new index system which can reflect the information ofenterprise value and the ability of creation value is imperative.This paper firstly defines the enterprise value, then describes it’s determinantsand formation mechanism on the basis of reading related literature home and abroad.This part is the theoretical basis of the paper; Secondly, according to certain principle,this paper established the index system in four dimensions. The four dimensions are:the basic guarantee of creating enterprise value, the sustainable growth of enterprisevalue, the risks of achieving enterprise value and the benefits of creating enterprisevalue. Then, this paper introduces the method of determining weights: factor analysis;In the end, taking the home appliance enterprises as examples, this paper elaborate indetail how to use the new index system, meanwhile, briefly analyse the result andpoints out that the new index system can reflect the problems existing in enterpriseand have certain practical value. Also, the paper gives suggestions about how topromotion enterprise value, and points out the shortage of the paper and the outlookfor future research.更多还原