从财务管理实践看新会计准则的资产负债表观

Discussions on Conception of Balance Sheet of New Accounting Standards Based on Financial Management Practice

立足于企业价值最大化的财务管理目标,通过观察和分析国际国内知名企业正反两方面的财务管理经验,以及演绎一个非银行金融企业的资产负债管理实践,验证新的企业会计准则凸显的资产负债表的核心地位对促使企业着眼于长期可持续发展战略、改善资产负债管理、优化资产与资本结构、提高财务决策水平所具有的重要意义与独特作用。

Taking the maximization of corporate value as the goal of financial management and examining the positive and negative experiences of famous international and domestic enterprises in making financial decisions and the practice in assets and liabilities management of a non-banking financial enterprise, this paper demonstrates the significance and unique role of the core position of balance sheet shown in new Enterprise Accounting Standards in promoting strategies of long-term sustainable development, improving assets and liabilities management, optimizing assets-capital structure, and raising the level of financial decision making.