預算赤字的多寡通常被一般大眾視為衡量政府財政態勢的指標之一，但近年來有許多學者批評大部分人所認知的預算赤字（歲出大於歲入），無法真實表達政府之財政態勢，因而發展出「資產負債表法」，認為真正之預算赤字應重新定義為每年淨值（總資產減總負債）之變化，此法不但能充分揭露政府有關真實負債的資訊，亦能反映是否符合跨代間之公平(inter-period equity)。 　　就政府會計學理和先進國家的發展趨勢而言，最能充分表達資產負債表內容之會計基礎為應計基礎，故本研究擬在此理論基礎下，以民國87~89年度之台北縣政府決算報表為例，改編其資產負債表。 　　按應計基礎試算台北縣政府之民國87~89年度之未計「應付退休金負債」淨值，分別約為4,336億、3,442億、3,552億元，明顯大於現行修正應計基礎下之淨值92億、58億、-38億，其主要原因是將其資本支出和投資列入資產負債表中。由可處分之淨值變化及考慮潛在退休金負債後，可推估民國88年度約有預算赤字893.5億，在88下半年及89年度則較上年度約增加189.17億。

This master's thesis evaluates the financial situation of Tiskárny Havlíčkův Brod a.s. in the years 2004 - 2006. There is performed the financial analysis and the analysis of current situation of company on the basis of theoretic pieces of knowledge from literature. The analysis is the basis for improvement suggestions of present financial situation of the company.

The diploma thesis is focused on the draft corporate financial plan proposal. The first part of the thesis includes the theoretical background to financial plan issues. The second part consists of the presentation of the company and of its contemporary state´s and its business environment´s analysis. After that the financial plan for the years 2016- 2019 is proposed in optimistic and pesimistic variant, with its evaluation in the end.

The master's thesis deals about the draft of a corporate financial plan. First part of the thesis focuses on the theoretical basis of financial planning. Second part focuses on introduction of selected company and business analysis at present. After the company's financial plan for the years 2017 - 2020 is proposed in optimistic and pessimistic version. The last part of the thesis is an evaluation of the company's financial plan.

This master thesis deals with the proposal of a company financial plan. In the first part are defined the theoretical principles of financial planning. The second part of the thesis focuses on the introduction of the selected company, which is followed by strategic and financial analysis of the current situation. Subsequently, the work compiles a financial plan for both optimistic and pessimistic option for the period 2019-2022. At the end of the work is made an overall evaluation of the company financial plan.

This master´s thesis evaluates the economic situation of HAL-KON, s. r. o. in the years 2006 – 2008. There is in accordance with theoretical knowledge performed evaluation of company with a few of valuation methods.

The master's thesis deals about the draft of a corporate financial plan. First part of the thesis is focused on the theoretical basis of financial planning. Afterwards the company is introduced and analysis of contemporary state of company are performed. After that the financial plan for the years 2015 - 2017 is designed both in optimistic and pesimistic variant. Afterwards the proposed financial plan is evaluated.