基于因子分析法的汽车行业财务竞争力研究

发布时间：2018-01-13 21:39

本文关键词：基于因子分析法的汽车行业财务竞争力研究　出处：《中国地质大学(北京)》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着国家经济的快速增长,汽车行业在市场中的竞争也越发的猛烈,企业时刻面对着被淘汰的风险。企业要想生存和长期经营就要时刻关注公司的经营管理、财务管理,这样才能使企业实现可持续的发展。由于空气污染严重,对汽车的购买开始限制,出行限号也在很多城市开始实施。但汽车的年销售量却不断的升高,并且每个家庭平均拥有还不到一辆汽车,由此可见汽车的需要量还有很大的提升空间。汽车行业过多的依赖合资的经营特点就决定了汽车经营状况,汽车的销售量受到国外许多品牌的冲击。上市汽车企业的财务情况直接影响着我国汽车产业的成长状况和成长方向,合理的提升财务竞争力具有很大的必要性和现实意义。本文首先对企业竞争力和财务竞争力的基础理论进行阐述,考虑汽车行业的经营特点和财务特点,分析对汽车行业财务竞争力研究的必要性和重要性。其次,合理的选取样本和财务指标,建立财务竞争力评价体系,采用因子分析法搭建恰当的数学模型。样本的选取是根据沪深上市企业数量再剔除不具有对比性的客车和汽车零部件生产的企业,最终选定13家企业作为研究样本。财务指标的选取是依据汽车行业资金周转率低,指标之间相关性高等特点,最终选择了三个一级指标十个二级指标作为财务指标。然后,利用因子分析法模型演算出主因子排名和综合排名,再根据主因子得分的排名和综合排名对汽车行业进行财务竞争力深入分析。最后,结合汽车行业特点以及所处的市场环境,对汽车行业财务竞争力研究深入总结,并提出了提高财务竞争力的建议。本文里说明了分析的局限之处以及将来的探索和改进方向。
[Abstract]:With the rapid growth of the national economy, in the market competition in the automotive industry is becoming increasingly fierce, enterprises face the risk of being eliminated. If the enterprises want to survive and long-term business to business management, pay close attention to the company's financial management, so as to enable enterprises to achieve sustainable development. Because of the serious air pollution, the the purchase of the car began to limit, restricting the number of trips started in many city. But the car annual sales are constantly increased, and the average family has less than a car, thus the automobile demand there is still much room for improvement. The auto industry to rely too much on the operating characteristics of the joint venture will determine the operating conditions the car, car sales by many foreign brands. The impact of the financial situation of listed companies directly affects the growth of Chinese auto industry status and development direction, reasonable It is necessary and of great practical significance to enhance the financial competitiveness. Firstly, the basic theory of enterprise competitiveness and financial competitiveness were discussed, considering the operation characteristics and financial characteristics of the automotive industry, analysis the necessity of the research on financial competitiveness of the automobile industry and the importance. Secondly, reasonable selection of samples and financial indicators, establish evaluation the system of financial competitiveness, using factor analysis method to build the appropriate mathematical model. The sample selection is based on the number of Listed Companies in Shanghai and Shenzhen to eliminate compared with passenger cars and auto parts production enterprises, and ultimately selected 13 companies as the research sample. The selection of financial indicators is based on the automobile industry capital turnover rate is low, the correlation among index the characteristics of the final choice of three first level indexes and ten level two indexes as financial indicators. Then, using the factor analysis model of calculus The main factor ranking and ranking, according to the main factor score rankings and ranking of financial competitiveness of the automotive industry in-depth analysis. Finally, combining the characteristics of automobile industry and the market environment, in-depth summary of the research on financial competitiveness of the automobile industry, and increase financial competitiveness. This paper illustrates the limitations in the analysis and the future direction of research and improvement.

【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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