An Empirical Investigation into the Development and Application of Methods and Techniques of Financial Statement Analysis

财务报表分析方法与技术的发展与应用实证研究

• 批准号: 01490025
• 负责人: KATAOKA Youichi
• 金额: $ 1.54万
• 依托单位: Tokyo University of Science
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for General Scientific Research (B)
• 财政年份: 1989
• 资助国家: 日本
• 起止时间: 1989 至 1990
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-01490025/
• 关键词: Financial Statement Analysis Practice; Questionnaire Survey; Empirical Approach; Industrial Sector; Bussiness Indicator; Survey of Current State; Financial Statement Analysis Technique; External Analysis; 経営分析法; 経営分析目的; 経営分析主体

The purpose of this study is, by means of a questionnaire survey, to clarify the current state of financial statement analysis done by external business entities, such as banks, fumcial departments of insurance companies, securities companies, lewft companies, investigating firms, or audit firms under the contemporary envirozlment of "intemationffied" and information-oriented economic societty. The andings of this study are as follows :The business entities principally practices financial statement analysis within the framework of traditional methods or techniques, without regard to their individualities, industrial sectors or sizes.The business entities relatively attach the greatest weight to profitability analysis, regardless of the purposes of the analysis or industrial sectors. The degrees of importance placed by the business entities on lequidity analysis, growth analysis, or fund flow analysis are not necessarily clear.The real numbers of sales and ordinary income are generally … More regarded as the most important business indicators in financial statement analysis. However, the weight accorded by the business entities of other business indicators are very different depending oa the industrial sectors, sizes, or the purposes of the analysis.The emptical evidences show that most business entities prepare fund statement and statement of changes of fund for fund flow analysis.Breakeven analysis is generally confidered important as a part of profitability analysis and cost identifiation method is mostly used for cost segregation.Except for primary financial statements, the successive balance sheets are used most frequently by business entities. Successive income statements and trend income statements are usednext most freqently, although the frequency of the use depends on industrial sectors.Some business entities are interested in new methods such as multivariate aaalysis. However, few business entities apply and even fewer expressed satisfaction with such methods.In order to use traditional andnew methods, it is effective to standardize the procedure of finacial statement analysis and to introduceaAI (ArtificialInteligence) approach. Both normative and positive researches are important to achieve this objective. Less

本研究旨在以问卷调查的方式，了解银行、保险公司财务部、证券公司、左资公司、调查公司、审计公司等外部经营主体在“信息化”、信息化的经济社会环境下进行财务报表分析的现状。本研究的结论是：企业主体主要在传统方法或技术的框架内进行财务报表分析，不分个体、行业或规模；企业实体相对最重视盈利能力分析，无论分析的目的或行业部门。商业实体对酒类分析、增长分析或资金流分析的重视程度不一定很清楚。实际销售额和普通收入通常是…更多地被视为财务报表分析中最重要的业务指标。然而，不同行业、不同规模、不同分析目的的企业主体对其他企业指标的权重差异很大。证据表明，大多数企业主体编制资金报表和资金变动表进行资金流动分析。盈亏平衡分析作为盈利能力分析的重要组成部分，成本识别方法主要用于成本分离。除初级财务报表外，连续资产负债表是企业主体使用频率最高的。其次是连续损益表和趋势损益表，尽管使用频率取决于不同的行业。一些商业实体对多元分析等新方法感兴趣。为了更好地利用传统的和新的财务报表分析方法，规范财务报表分析的流程，引入人工智能方法是行之有效的。规范研究和实证研究对实现这一目标都很重要。较少