从共同治理视角看现行财务分析体系缺陷

Defect of Current Financial Analysis System based on Co-governance Perspective

随着当前经济的迅速发展,企业不再是股东的私有物品,转而成为各利益相关者共同拥有并共同治理的价值创造体。在此情况下,现有财务分析体系能否满足各利益相关者财务分析目标值得探讨。经过整理分析可以发现,现行财务分析体系有很多,但主要是基于单边治理的,并忽略了企业员工、社会公众等弱势利益相关者参与治理时对财务分析提供信息的要求,而且这些分析体系之间联系并不紧密,这无疑不利于实现共同治理,不利于充分发挥企业的价值创造能力。因此,构建基于共同治理视角的综合性财务分析体系十分必要。

with the rapid development of current economy,the enterprise no longer only belongs to shareholders,turns into various stakeholders＇ co-owner and co-governance value creation body.In this case,whether the existing financial analysis system can meet all the stakeholders＇ financial analysis targets deserves exploring.After sorting and analysis,we can find that there are many kinds of current financial analysis systems,but they firstly are mainly based on the unilateral governance perspective,secondly ignore the co-governance requirements of weak stakeholders such as employees,the public,and lastly they are not closely linked.All these are undoubtedly not conducive to co-governance,so that the ability to create value can not be fully realized.Therefore,building a comprehensive financial analysis systems based on co-governance perspective is also very necessary.