基于帕利普财务分析体系的改进及应用研究——以A家电企业为例

Study on the Improvement and Application of Palepu Financial Analysis System:A Case Study on A Home Appliances Enterprise

传统的财务分析主要以企业对外公布的财务报告为依托,基于权责发生制下,从会计利润的角度对企业各种财务活动进行评价。随着社会经济的不断发展以及信息技术时代的来临,传统的财务分析体系已不能满足人们的需要。帕利普体系将财务因素与非财务因素相结合,能够克服传统体系仅仅静态地分析企业经济活动某一侧面的缺陷。以家电企业为对象,从战略、会计、财务三方面展开分析。其中,对财务分析部分作了改进,构建了一个由会计利润指标和经济利润指标有机结合的财务指标分析体系,从而更加动态地了解和考察企业经营和财务活动的全貌及其变动的连续性。

Traditional financial analysis is mainly based on the financial report released by enterprises to the public,and it is an evaluation on various financial activities in the enterprises from the angle of accounting profit according to accrual system.With the constant development of social economy and the coming of IT era,traditional financial analysis system can no longer meet people’s needs.Palepu financial analysis system combines financial factors with non-financial ones,avoiding the flaw of traditional system which only statically analyzes certain part of enterprise economic activity.This paper analyzes the financial activity of A home appliances enterprise from the aspects of strategy,accounting and finance.Then it improves the financial analysis part by building up an financial index analysis system combining accounting profit index and economic profit index,so that we can understand as well as evaluate enterprise operation and financial activities comprehensively in a more dynamic way,and also observe the continuity of the changes in these activities.