Writer: Updated: 2019-11-05 Times read:
The lecture began withhow corporations reach the goal of financial management. Based on that, it made further introductions on several scientific indicators and ways to evaluate corporation value and ability in operation and making profits. The lecture was based on balance sheets of enterprises anddivided into two parts. One part was about the asset structure of enterprises. Zhang analyzed asset structures by analyzing all assets’ proportion to total assets. The other part was about capital structure. He also made ananalysis ofthe relative proportion between stakeholder’s equity and liability.
Finally, Zhang Xin concluded that, against the background of new financial theory, we should evaluate risks and profits of corporation by applying accounting information correctly analyzing and allocating capital structure and asset structure properly so as to provide guidance for corporations to realize the goal of financial management.