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  • 会计报告论文 关于会计报告论文范文参考资料

    这是一篇与会计报告论文范文相关的免费优秀学术论文范文资料,为你的论文写作提供参考。

    传媒企业会计报告财务分析

    摘 要:随着社会经济的发展和信息技术的日渐成熟,传媒企业逐渐迎来新的发展局面,在当前社会主义市场经济制度确立和现代化企业制度逐步完善的背景下,加强传媒企业的财务分析工作是当务之急.本文主要从传媒企业会计报告和财务分析的相关问题进行分析,期望能为传媒企业管理工作提供借鉴.

    关键词:传媒企业 会计报告 财务分析

    企业的财务报告和分析对企业发展有重大的影响,一般企业通过财务报告分析工作会得出对企业发展相关的建议,也会了解一段时间之内企业的具体经营活动情况.传媒企业经营者通过财务分析可以从中分析出近期企业的经营策略和经营情况是否符合预期,有利于经营者对内部工作进行调整.财务报告和分析工作属于现代企业管理中的重要环节,所以要对其进行分析和解读.

    一、传媒企业会计报告分析

    企业会计报告主要是将信息形成书面表达,为企业管理者提供有效的信息,用以调整企业管理活动中的具体方式和内容,传媒企业要想达到信息最大化利用就应该增加会计报告的披露信息,用以换取其他利益集团的有效信息.

    (一)加强知识资本信息披露

    传媒企业发展有一定的特点,在传媒企业发展过程中知识资本占据重要位置,因此在传媒企业会计报告中需要加强知识资本信息的披露.传媒企业知识资本包括多个方面,其中最主要的有两个方面,其一是企业无形资产信息,在会计报告中应该将企业无形资产信息披露出来,无形资产信息都包括企业信誉、品牌、知识产权等无法以具体计量形式表现出来的信息情况.当前的传媒企业会计报告没有办法体现出企业无形资产信息,从而无法为企业领导人提供关于企业知识资本信息的内容.另一个方面是人力资源信息,而这种知识资本也不能被传统的会计报告具体呈现出来.人力资源是传媒企业发展的重要资源部分,如果忽视了人力资源价值将给传媒企业发展带来不可想象的损失.所以要想促进传媒企业的发展,需要在会计报告中呈现出知识资本信息内容,为领导人决策提供有效的信息和数据.

    (二)加强企业全面收益信息披露

    会计报告中的收益数据来源只是企业报告时段内收入和费用的差额,这种会计收益代表不了传媒企业全面的收益信息.传媒企业的生产经营活动常常和宣传挂钩,无论是传媒企业代表政府进行政治宣导作用,还是承接其他公益性宣传活动都会产生会计收益以外的收益,而这份收益可以视为传媒企业对社会做出的贡献值,所以在会计报告中需要将这种功能型收益和成本编制到财务报告中,披露出传媒企业的社会贡献信息.

    企业财务报告最终汇集的信息是为了向需要的人群和企业服务主体提供企业的具体盈利情况和财务情况,这些人主要是企业的投资者和债权人,如果传媒企业在形成财务报告时不能将社会贡献真实信息披露出来,那么对企业服务主体是不公平的.还有,电视媒体行业在竞争日益激烈的市场中,会面临更多的挑战,当前电视媒体开始调整节目内容和结构,一些实力雄厚的媒体电视台开始购买独播版权,独播给企业带来的收益包括播映档期中获得的收益,也包括后续播出时段获得的收益,如果后期的收益不能被财务报告显示出来就会造成传媒企业收益信息不全的现象.

    二、传媒企业财务分析

    (一)传统财务分析局限性

    传统财务分析的主要方向是企业偿债能力、运营能力和盈利能力.传统财务分析已经无法满足现代企业的发展要求,这种分析忽视了对企业具体经营情况的分析,忽视了对企业非盈利领域的分析,忽视了对企业资本运营方面的分析,容易影响企业领导人决策,也不利于传媒企业的生产经营活动的顺利进行.

    (二)完善财务分析重点

    1.结合整体和专项进行分析

    现代企业制度中,传媒企业财务分析可以利用整体和专项分析相结合的形式,达成综合分析评价的目标.财务分析首先要对传媒企业的运营整体有概括性的分析,其次还要针对传媒企业管理活动中的薄弱环节进行专项的分析,例如当企业经营发生亏损时,要形成对亏损项目的专题分析,并提出有效的解决措施.在进行传媒企业财务分析过程中必须把握重点和整体,避免以偏概全和忽视重点.

    2.注重企业创新能力分析

    传媒企业的发展离不开各种工作环节的创新和资源利用,传媒企业资源的挖掘和开发最重要的目的是有效的发挥出资源作用,例如在传媒企业中,人力资源绝对是促进企业发展必不可少的存在,所以在财务分析工作中应该注重对人力资源的效益分析和创新分析,将人力资源的最大效用发掘出来,并融入到传媒企业的生产经营之中.创新才能促进发展,因此传媒企业进行财务分析时,需要提高创新分析能力,对企业的无形资产和人力资源进行发掘.

    3.加强流量分析

    随着金融行业的发展,当今社会货币流通更依赖于电子平台,但是企业发展之中仍然不能降低对流量的关注.现代企业财务危机之中常常出现受到短缺问题的影响而丧失企业信誉现象,这种情况警示了传媒企业的财务分析工作.传媒企业财务分析中应该将流量分析列为和其他经营利益同等重要的地位,甚至是以流量分析为重心.这样可以为传媒企业的发展提供实时的信息,让高层管理者在做决策时有所参考,也会为服务主体提供有价值的企业信息.

    4.重视企业营销分析

    现代企业竞争日益激烈,传媒企业发展过程中推出了层出不穷的营销手段,但是营销效果如何才是各个利益群体关注的对象,因此财务分析中要重视对企业营销活动的分析.

    三、结束语

    随着网络化时代的到来,传媒企业正处于发展的新局面之中,本文对传媒企业会计报告和财务分析工作进行了探讨,期望能促进传媒企业的健康发展.

    参考文献:

    [1]冯海虹.财务报告改革和财务分析体系重构的互动研究[D].中国海洋大学,2012

    [2]杨美丽.公司治理中的会计信息披露问题研究[D].山东农业大学,2006

    [3]郭正华.A传媒产业集团会计信息系统优化研究[D].安徽大学,2016

    会计报告论文范文结:

    关于本文可作为相关专业会计报告论文写作研究的大学硕士与本科毕业论文会计报告范文论文开题报告范文和职称论文参考文献资料。

    1、会计毕业论文开题报告

    2、会计专业论文开题报告

    3、医学开题报告范文

    4、硕士开题报告

    5、课题开题报告

    6、管理会计案例分析论文

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