A Research On The Financial Evaluation Indexes System Of Shipping Enterprises

With the establishment of socialistic market economy, the modern enterprise system, which is symbolized by the separation of ownership and operation rights, is becoming widely accepted. To enforce the management is an important task of both the owner and the operators. Under the planning economic system, most of the enterprises are state-owned or collective ownership. Few people care about the destiny of enterprises from heart and soul. And the main methods to control the enterprises are plans and orders, which are rough. This must be changed under market economy. At the same time, changing management methods is also the urgent demand of protecting the advantage of all parties involved in the economy. With the economy reform develops, more parties have their own interest, which may offend the others. To protect the interest of every party, the best way is to change the management methods.With the establishment of socialistic market economy, capital market and money market is also developing very fast. More and more acquisition happens. And more investment tools are available for us to choose from. How to evaluate the would-be acquired correctly is the key to successful acquisition. As there are more risks in maritime transportation industry than others, the acquirer must be very careful about acquiring new maritime transportation enterprises. Therefore, it is very important to establish a set of proper maritime transportation enterprises financial evaluation indexes system not only for the development of the capital market and the money market, but also for the optimization of economic resource relocation in maritime transportation industry.In this essay, I would like to establish a set of maritime transportation enterprises financial evaluation indexes system from the point of view of price and choice of accounting policies. In this essay, I work out a number of new concepts such as the compliment of income acquisition ability. Perhaps there is somethingimproper, even something wrong in them. But it is the first time to introduce the new concepts.In the improvement of traditional indexes, I worked out the improved indexes from the point of view of the influence of accounting policies selection on operating profit and evaluation of the financial status of the enterprises. When we read the accounting reports with the unimproved indexes, we often find it very difficult to understand them without the knowledge of accounting. The reason lies in the accounting policies' selection. The problem is somewhat less serious after the improvement of the financial indexes.In order to make it easy to find the financial status of the enterprises evaluated, I take after the Du Pont system in working out the operating evaluation. And I take after the comprehensive evaluation when make an overall evaluation.The main problems lying in the essays are as follows. There are not enough data obtained from the enterprises. The main reasons lie inthe data am-related to the mysteries of the enterprises. And the enterprises cannot supply some of the data because they never recorded them before, as there was no need for them before.