本文選題：企業(yè)管理者 + 財務(wù)報表�。� 參考：《吉林財經(jīng)大學》2013年碩士論文

【摘要】：隨著社會的發(fā)展，經(jīng)濟的推動，管理者的作用日漸凸顯。由最早的業(yè)主經(jīng)營企業(yè)變?yōu)槁殬I(yè)的經(jīng)歷人管理經(jīng)營企業(yè)，形成了管理權(quán)與所有權(quán)的分離。而這時候如何來管理企業(yè)經(jīng)理人的行為，如何評價其的績效，也成為了研究的方向，通過財務(wù)報表分析的角度來分析企業(yè)管理者的行為與績效。 組織的管理層既要每天都與企業(yè)接觸，又要對企業(yè)的長期業(yè)績負責，無論其成員是職業(yè)經(jīng)理人，還是所有者或管理者。管理者要負責機構(gòu)經(jīng)營效率、資本有效配置、合理的人員配置、其他資源的合理使用，以及即期和長期經(jīng)營結(jié)果，所有這些都依托于一個背景，那就是合理的企業(yè)戰(zhàn)略。 管理者與所有者（投資者）、債權(quán)人不同，他們不僅僅關(guān)注的是企業(yè)的投資價值，更關(guān)心企業(yè)的各項考核指標，因為他們個人和員工們的報酬和福利都與其密切相關(guān)。在財務(wù)分析中，，管理者有著雙重的興趣：一是評估經(jīng)營效率和效益；二是判斷企業(yè)資源的利用效率。除此之外他們還需要關(guān)心現(xiàn)金流量的持續(xù)性、收入與成本的配比性、同行業(yè)競爭指標與內(nèi)部責任控制的標準，總之他們需要的是管理的手段。如何在上市公司報表的紛繁的數(shù)據(jù)找出財務(wù)報表分析所需要的數(shù)據(jù)；如何在現(xiàn)行的財務(wù)報告數(shù)據(jù)的基礎(chǔ)上，在不同計量屬性的財務(wù)數(shù)據(jù)中，提取可比性、相關(guān)性可靠的信息；如何來評判管理者的行為和績效是本文研究的方向�；诖耍绾翁峁└哔|(zhì)量的面向管理者的財務(wù)報告就成為本文研究的目的。
[Abstract]:With the development of the society and the promotion of the economy, the role of the manager has become increasingly prominent. The management enterprise has become the experience of management and management by the earliest owners, which has formed the separation of management and ownership. At this time, how to manage the behavior of the managers and how to evaluate their performance has also become the research direction and through finance. From the perspective of report analysis, the behavior and performance of enterprise managers are analyzed.
The management of the organization should not only contact the enterprise every day, but also be responsible for the long-term performance of the enterprise, whether its members are professional managers, owners or managers. The managers should be responsible for the operational efficiency of the institutions, the effective allocation of capital, reasonable staffing, the rational use of other resources, and the immediate and long-term management results. They all rely on a background, that is, a reasonable enterprise strategy.
The manager is different from the owner (Investor) and the creditor. They are not only concerned with the investment value of the enterprise, but also concerned with the evaluation indexes of the enterprises, because they are closely related to the remuneration and welfare of the employees. In the financial analysis, the managers have a double interest: the first is to evaluate the efficiency and efficiency of the business; two In addition to this, they also need to care about the continuity of cash flow, the ratio of income and cost, the standard of industry competition index and internal responsibility control. In a word, what they need is the means of management. How to find out the data needed in the analysis of financial statements in the complicated data of the listed company reports. How to extract the comparability and dependable information on the basis of the current financial report data in the financial data of different measurement attributes; how to judge the manager's behavior and performance is the direction of this paper.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F234.4

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