综合财务指数构筑之研究——以ZAG集团为例

Study on the Construction of Comprenhensive Financial Index:Taking ZAG Group as an Exam

经济越发展,经济管理的分析技术也越需要进步与优化。通常,财务分析关注的重点是企业微观个体在静态情况下的会计数据,而本文则试图走出企业微观个体的时空束缚,面向中观或宏观的企业群体对象,着眼于不同会计期间的动态演变,探索针对企业群体的会计数据如何面对更多受众、走向更高平台、提供更宽辐射,构筑一种集成化、简约化的综合财务指数。笔者以ZAG集团为例,尝试构筑综合财务指数,并进一步就财务指数的相关问题进行了系统研究。

With the development of economics, the analysis technology of the economic management also needs more improvement and optimization. Usually, the concern of financial analysis is accounting data of the en- terprise under the static condition. However, focusing on dynamic evolution of different accounting periods, this article focuses on dynamic evolution of different accounting periods and is trying to study how to make accounting data to face medium and macroscopic enterprise group, to counter higher platform, to provide wider influence, to surpass time and space constraint of microcosmic individual. With the above concerns, this article constructed the consolidated financial index, which is simplified and comprehensive. Taking ZAG group as an example, the article attempts to construct a comprehensive financial index and do further system research on the related financial index.