基于社会责任视角的财务分析典型案例研究——以沪深A股家电上市企业为例

国内目前普遍存在着会计环境不规范及会计信息不真实等现象，不少学者指出现行的财务分析体系应该考虑非财务信息。文章在帕利普财务分析体系基础上，基于社会责任视角对现有体系做了进一步完善，以沪深A股家电上市企业为例，从比较分析和因素分析两个角度分析家电行业企业的财务状况、社会责任履行情况以及两者之间的关系。研究结果表明：改进的帕利普体系能更有效合理地评价企业经营业绩的可持续增长。

A Typical Case Study on the Financial Analysis from the Perspective of Social Responsibility Take A-shares in Shanghai and Shenzhen Listed Companies as an example

At present, there exist some widespread phenomena like non -standardized accounting environ- ment and deficient accounting information in domestic companies, and many scholars thus put forward that the financial analysis system should take the non-financial information into consideration. Based on the Palepu fi-nancial analysis system, this paper, taking Shanghai and Shenzhen A - share listed companies as examples, an-alyzes the financial conditions of these household electrical appliance industries and companies, the fulfillment of their social responsibility, and the relationship between these two from the perspectives of comparative analy-sis and factor analysis in order to better the establishing system from the perspective of social responsibility. The results show that the improved PalePu system is more effective in evaluating the sustainable growth of the enterprises＇ performances.