摘要
本文在简要介绍中国上市公司财务指数研究的基本背景和研究过程的基础上,系统分析了上市公司财务指数编制的理论与现实意义、指数性质界定及其构成,以及指数编制的基本思路和关键问题。我们认为,编制中国上市公司财务指数是对会计信息和财务分析的拓展,与传统会计和财务信息相比,财务指数的信息更具综合性、动态性、系统性,是对传统会计与财务分析理论的拓展与升华;科学合理的指标选取、指标赋权和指数生成方法是编制财务指数的关键;公开、可重复收集的数据基础和恰当合适的编制与发布主体也是财务指数研究和编制中的两个重要问题。
This paper analyzes the theoretical and practical significance, properties and its components of the listed companies' financial index, including the basic ideas and the key issues of the financial index establishing, based on the introduction of the basic background and studying process of the financial index. In our opinion, compared with traditional accounting and financial information, the information of financial index is more comprehensive, dynamic and systematic, which expands and sublimes the theories of the traditional accounting and financial analysis. Secondly, it is the key to select and weight the financial indicators, and generate the financial index scientifically and reasonably. Thirdly, they are also two important issues of the database which can be collected openly and repeatedly, and the main part which is appropriating for compiling and releasing the listed companies' financial index.
出处
《会计研究》
CSSCI
北大核心
2012年第12期3-11,94,共9页
Accounting Research
基金
"中国上市公司财务指数研究中心(筹)"的研究成果
国家自然科学基金项目"中国上市公司财务指数编制的理论
模型及其应用"(批准号:71102180)
西南财经大学"211"三期重点建设项目的资助
