商海大厦企业财务资源分析研究

摘要

现代企业制度下，企业的投资者，经营者，债权者以及其他利益相关者都站在各自的立场上，关心企业的财务状况，经营成果和现金流量。企业财务分析指标体系作为企业信息分析的重要资源，为企业决策者提供财务分析数据资料，做出科学的决策，把握正确的企业发展方向，实现经济效益最大化的目标，发挥了支撑和保障作用。随着信息时代的到来，企业发展瞬息万变，日新月异，企业利益相关者对信息需求提出了更高的要求。因此，充实和完善适应现代经济发展需求的企业财务分析指标体系就显现出紧迫性和必要性。本文阐述了财务资源配置的内涵和目标，提出突出重点、集中财源、统筹兼顾三条财务资源配置路径，并强调必须处理好投入与产出、统一与分散、效率与公平、“以客户为中心”与“以人为本”四种辩证关系。本文以商海大厦为例，分析其财务资源配置的问题及对策。

关键词：财务资源；财务资源配置；对策

Abstract

Under the modern enterprise system, enterprise managers, investors, creditors and other stakeholders are standing on their respective position, concerned about the financial position, operating results and cash flow. Corporate financial analysis index system of business information analysis as an important resource, for the enterprise decision-making provide financial analysis data, make scientific decisions, to grasp the correct direction of enterprise development, achieve the goal of maximizing economic benefits, played a support and guarantee. With the advent of the information age, enterprise development vary from minute to minute, change rapidly, stakeholders of information put forward higher requirements. Therefore, enrich and perfect the adaptation of modern economic development needs of the corporate financial analysis index system shows the urgency and necessity of. This paper expounds the connotation of the allocation of financial resources and target, put forward to highlight key, concentration exchequer, overall three financial resources allocation path, and emphasizes the importance of handling input and output, uniform and dispersed, efficiency and fairness,” take the customer as the center” and” people-oriented” four kinds of adj relations. In this paper the sea building as an example, analyze its financial resource allocation problem and countermeasure.

Key words: financial resources allocation of financial resources; countermeasures;