企业投资吸引力经济分析的信息供给

Lesja M. Vasilieva
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引用次数: 0

摘要

本文的目的是对企业投资吸引力经济分析的信息支持的科学方法进行研究和推广。由于研究课题的复杂性和特殊性,需要使用一套经验和理论知识层面的方法,以及特殊的方法:描述与观察、分析与综合、抽象、概括、归纳、演绎、解释。本文阐明了“经济分析”概念的含义,经济分析是对与外部环境相互作用的金融、经济、社会和法律关系主体的自我调节的研究体系,是管理的一个要素,有助于为旨在实现创业目标的管理决策提供理由。确立了企业经济分析的要求:可寻址性;相关性;完整性;精度;确定;兼容性。有人强调,新的报告方法是综合报告,其中包括了解企业长期前景所必需的财务和非财务资料。综合报告显示以下关键参数的信息:组织结构和业务模式的概述;公司经营的环境,包括风险和机遇;战略目标和实现这些目标的战略;公司治理与薪酬;活动指标;展望未来。我们认为,通过分析综合报告,投资者可以最全面地了解企业的投资吸引力水平。为向潜在投资者提交有关评估企业投资吸引力水平的综合报告而编写的综合报告具有相当自由的框架,可以根据具体的目标和任务、业务条件进行调整。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INFORMATION SUPPLY OF THE ECONOMIC ANALYSIS OF THE INVESTMENT ATTRACTIVENESS OF THE ENTERPRISE
The purpose of the article is research and generalization of scientific approaches regarding the information support of the economic analysis of the investment attractiveness of the enterprise. The complexity and specificity of the researched topic led to the use of a set of methods of empirical and theoretical levels of knowledge, as well as special method: description and observation, analysis and synthesis, abstraction, generalization, induction, deduction, explanation. The article clarifies the meaning of the concept of «economic analysis», which is a self-regulated system of research of the subject of financial, economic, social and legal relations, which interacts with the external environment, which is an element of management and contributes to the justification of management decisions aimed at achieving the goals of entrepreneurship. The requirements for the economic analysis of the enterprise have been established: addressability; relevance; completeness; precision; certainty; compatibility. It was emphasized that the new approach to reporting is integrated reporting, which contains both financial and non-financial information, necessary for understanding the long-term prospects of the enterprise. Integrated reporting displays information on the following key parameters: an overview of the organizational structure and business model; the environment in which the company operates, including risks and opportunities; strategic goals and strategy for achieving such goals; corporate governance and rewards; activity indicators; prospects for the future. In our opinion, by analyzing the integrated reporting, the investor gets the most complete picture of the level of investment attractiveness of the business. Compilation of integrated reporting for the purpose of submission to potential investors regarding the assessment of the level of investment attractiveness of the enterprise has a fairly free framework that can be adapted to specific goals and tasks, business conditions.
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