财务真实性指数及上市公司财务综合评价  

Financial Authenticity Index Construct and Financial Comprehensive Appraisal of Listed Company Study

作　　者：饶育蕾[1] 蒋波[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《山西财经大学学报》2009年第9期118-124,共7页Journal of Shanxi University of Finance and Economics

基　　金：教育部人文社会科学研究后期资助重点项目(06JHQZ0010)

摘　　要：本文引入现金流理论和信号理论,设计了公司财务真实性评价指标体系,结合专家调查法与层次分析法构建了财务真实性指数,并利用我国上市公司的财务数据,分别从公司实际经营和市场价值的角度对财务真实性指数的适用性和有效性进行了检验。文章运用该指数对我国制造业上市公司1998～2007年财务状况进行了评价。This text introduces cash flow theory and signal theory, construct financial authenticity evaluation index system about company, and set up financial authenticity index through expert＇ s investigation method and analytic hierarch process. The paper have exam/ned the applicability and validity of financial authenticity index through financial data of Chinese listed company in terms of company manages actually and market value. Then this paper uses the index to appraise to the financial situation of listed company of manufacturing industry in China from 1998 to 2007.

关 键 词：财务评价体系 财务真实性指数 市场价值 

分 类 号：F23[经济管理—会计学]