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Jingdong book

综合财务指数：大数据时代的会计新能量

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Jingdong book

综合财务指数：大数据时代的会计新能量

Name: 综合财务指数：大数据时代的会计新能量
Brand: Jingdong book
SKU: 3110192741
Price: 26.09 USD
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Content Description

在信息技术全面渗透和强劲改造我们生活与工作的今天，基于企业微观财务分析的转型升级而创新对企业群体经济运行态势的能动性分析，无疑是一个新的挑战。构思和创建综合财务指数这一直观标尺，将会集聚原生财务数据的潜能，形成“大数据时代”的会计新能量。
《综合财务指数：大数据时代的会计新能量》力主从个体到群体、从静态到动态，构建集成化、指针化、简约化的综合财务指数。以数据、技术与思维三位一体的逻辑出发，博览精思，演化升级，模型推演，分类集成，权数厘定，推进策略，编制实战，从而全方位地挖掘财务数据的价值管理功能。

Author Description

王保平，经济学博士后、管理学博士、教授级高级会计师。多年来始终致力于财务领域的前沿问题研究，先后在《会计研究》、《税务研究》、《保险研究》、《财务与会计》、《中国总会计师》等专业期刊发表论文70余篇，出版《国有资产监管的理论与实战》、《1+38的故事——企业会计准则趣绎》、《集团内部控制论》、《资本监管博弈论》、《商业银行会计实务》、《保险公司会计实务》等著作10余本。

Catalogue

导论

第一章定量评价：测度经济态势的“试金石”
第一节观察视角的转型升级
第二节财务评价的进化趋势
第三节定量评价的整体要点
第四节定量评价的关键技术
第五节常规应用的简单案例

第二章评价升级：传统财务指标的“指数化”
第一节基于常规分析观的财务指标综述
第二节基于综合指数观的财务指标甄别
第三节基于财务应用观的指数原理

第三章财务指数编制：基础指数公式推演
第一节财务指数的整体框架设计
第二节基础财务指数的理论公式推演
第三节基础财务指数之加权平均数

第四章财务指数编制：分类指数集成框架
第一节财务指数的逻辑框架
第二节财务指数计算的通用模型
第三节财务指数计算的技术原则
第四节样本企业的代表性

第五章财务指数编制：权数测试确定
第节指数权数的价值分析
笋二节企业内部单项财务指标的权数测度
第三节企业群体组成结构之间的权数测度

第六章财务指数编制：中国实施的策略
第一节编制财务指数的基础
第二节编制财务指数的要点
第三节编制财务指数的运行流程
第四节编制财务指数的实施策略

第七章财务指数：源自ZAG集团的案例
第一节 ZAG集团财务指数的研究意义
第二节 ZAG集团财务指数指标体系的构建
第三节 ZAG集团财务指数的编制

主要参考文献
后记

Book Abstract

（二）季度与年度财务指数衔接的措施
为了季度与年度财务指数能够做到基本衔接，需采取以下措施：
1.季度与年度财务指数都遵循相同的财务指数计算原理和规范的计算方法，不可采用不同的计算办法，以保障季度与年度财务指数的衔接。
2.季度与年度财务指数采用同一个权数基期，并以权数基期作为季度和年度计算定基指数的指数基期。季度与年度财务指数使用同一个权数基期和指数基期，是季度与年度财务指数进行对比衔接的基本条件。
3.季度与年度使用的行业权数相同。季度与年度财务指数均采用行业权数，即一定范畴内公认的各行业权数。该行业权数可依据专项普查或一次性调查数据得出，或在年度样本企业和附属产品数据基础上计算求得，以保证行业权数的准确性。鉴于季度样本企业较少不能计算出准确的行业权数，故直接使用年度的行业权数。行业权数相同说明该行业在经济中的地位和作用相同。样本企业中类产品与属于该类产品的细产品权数之和也相同，例如煤炭开采业季度财务指数的样本企业为原煤，年度财务指数的样本企业为无烟煤、褐煤等四种，四种样本企业权数之和等于原煤的权数。有些行业中季度指数选取的样本企业少于年度指数，未选取的产品权数附加到季度样本企业上，其在经济中的地位和作用与众多的年度样本企业相同。如果采用分层权数，行业权数依据年报资料计算，则季度与年度的行业权数也相同。
4.样本企业的基期主营业务收入相同。季度与年度财务指数共有的样本企业，其基期主营业务收入相同。有些产品季度使用类产品为样本企业，而年度使用类产品内的品种为样本企业，如果年度的各品种全都列出来，各主营业务收入之和也等于类产品的主营业务收入。
综上所述，年度财务指数和季度财务指数是两种不同用途的财务指数，不能互相代替。一方面原因是，使用12月止累计的财务指数代替年度指数，势必需要增加季度样本企业的数量，在我国企业单位数多、月报时效性要求强的现实情况下，其增加的工作量，基层企业一般无法承受。另一方面，如不增加季度样本企业，使用12月止累计的财务指数代替年度指数，则不能反映行业细类的生产发展变化，不能反映品种规格结构的变化对财务指数的影响，亦不能使用年度指数印证季度财务指数，用以推算各种分组的财务指数时，可能增大误差。因此，目前可行的办法是使用季度资料计算季度财务指数，使用年度资料计算年度财务指数，既满足月报及时性的需要，又可提供较全面、准确的年度资料。两者互补，相得益彰。
……

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