利益相关者视角的伊利股份财务绩效评价研究

发布时间：2018-03-12 08:28

本文选题：财务绩效　切入点：利益相关者　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：受经济全球化和市场化的持续推动影响,企业与供应商、政府、客户、员工和其他企业等群体间的联系更加密切,企业在日常经营当中将如何处理好与这些群体之间的关系就显得极其重要。伊利股份是我国乳制品行业的龙头企业,全国乳制品领先企业,2008年奥运会的赞助商。最近几年,伊利股份的发展速度迅速,但是如何保持增长的态势对伊利股份至关重要。仅从财务指标的角度出发,只有保持较好的盈利水平,才能基本满足企业自身和各利益群体的利益,才能间接提高企业财务绩效。以利益相关者理论和委托代理理论为基础,采用因子分析法对伊利股份的财务绩效进行评价,旨在从利益相关者视角提升伊利股份的财务绩效,找出影响绩效的因素。通过运用因子分析法对伊利股份的财务绩效计算,测算不同的时期的财务绩效水平,进而对选取的期间内的财务绩效水平进行综合得分排名并对结果进行分析。研究结果表明:盈利水平是企业的绩效水平的基础,只有保持净利润为正,才能较好的维护不同的利益相关者的利益。只有综合考虑各种利益相关者的利益,伊利股份才能保持目前的发展态势。
[Abstract]:Affected by the continued drive of economic globalization and marketization, companies are more closely linked to groups such as suppliers, governments, customers, employees and other enterprises, It is extremely important for enterprises to handle their relations with these groups in their daily operations. Yili shares is the leading enterprise in China's dairy industry, the leading dairy company in the country, and a sponsor of the 2008 Olympic Games. In recent years, Yili shares develop rapidly, but how to maintain the growth situation is very important to Yili shares. Only from the perspective of financial indicators, can the interests of enterprises and various interest groups be basically satisfied by maintaining a good profit level. Based on stakeholder theory and principal-agent theory, this paper evaluates the financial performance of Yili shares by factor analysis, aiming at improving the financial performance of Yili shares from the perspective of stakeholders. By using factor analysis to calculate the financial performance of Yili shares, the financial performance level of different periods is calculated. The results show that the profit level is the basis of the performance level of the enterprise, only to maintain the net profit is positive, the financial performance level of the selected period is ranked comprehensively and the results are analyzed, and the results show that the profit level is the basis of the performance level of the enterprise, and only the net profit is positive. Only when the interests of various stakeholders are considered synthetically, can Yili share maintain its current development trend.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

【相似文献】