影响企业财务政策选择的因素教程.docVIP

影响企业财务政策选择的因素分析专????业：财务管理学????生:??????????????????????????签??名：?吴柳莹?????????????指导教师:??????????????????????????签??名：?沈剑??????????? 摘??????要现代企业的价值观念是以企业价值最大化为其最终目标，其核心的管理体系是以财务管理为导向的风险转移观念，企业财务政策既是实现整个企业经营政策和财务目标的重要保障，也是规范和优化企业理财行为、提高企业理财效率的重要基础。企业财务政策的选择不是随心所欲的，而是要受到经济周期因素、财政税务政策、企业利益相关者等外部因素和隐形契约、经济成本、企业目标等内部因素的共同影响。所以，本文从财务政策影响的外部因素与内部因素入手。着重分析每个因素对企业产生的具体影响，从而揭示了企业财务政策的重要性和选择时的正确性。为企业未来的发展做好相应的政策准备。[关键词]?财务政策;经济周期;隐性契约;预期倾向性[论文类型]?应用基础 ? ? ? Title:?Corporate?financial?policy?choices?affect?the?factor?analysisMajor:? Name:???????????????????????????????????????????Signature:Supervisor:??????????????????????????????????????Signature:ABSTRACTValues?of?the?modern?enterprise?is?its?ultimate?goal?of?maximizing?enterprise?value,?the?core?financial?management?system?is?based?on?the?transfer?of?risk?management-oriented?concepts,?corporate?financial?policy?is?to?achieve?the?financial?goals?of?business?policy?and?an?important?safeguard,?but?also?regulate?and?optimize?financial?behavior,?and?improving?the?efficiency?of?an?important?financial?foundation.?Corporate?financial?policy?choices?are?not?arbitrary,?but?subject?to?the?economic?cycle?factors,?industrial?policy?factors,?environmental?factors?and?external?factors?such?as?invisible?contract,?cost,?quality?of?personnel?so?the?combined?effect?of?internal?factors.?Therefore,?this?article?from?the?external?factors?affecting?the?financial?policies?and?internal?factors?to?start.?Focus?on?analyzing?the?factors?on?the?business?generated?by?each?specific?impact,?which?reveals?the?importance?of?corporate?financial?policies?and?choices?are?correct.?For?the?future?development?of?enterprises?make?the?appropriate?policy?preparation.?[Key?words]??Financial?policies?????Economic?cycle??Invisible?contract?????Expected?preference?????????????[Type?of?Thesis]??Application?of?basic 目录 总数 平均负债能力系数 具有潜在税收效应的公司中负债能力系数1的公司数量 占总行业比例 占本行业中具有潜在税收效应的公司比例 综合类 227 1.99 112 49.34 87.5 轻工制造 25 5.17 14 56 87.5 化工类 49 3.00 32 65.31 94.11