我国零售业上市公司财务绩效评价及影响因素研究
发布时间：2018-12-11 06:14
【摘要】：当今社会,零售业的销售额不断攀升,其规模迅速增长,对我国的经济和社会的快速发展做出了不可估量的贡献。但在电商的冲击下,2015年全国的大型零售业企业的销售额基本都下降了 0.1个百分点,这个是2012年以来首次出现不增反降的情况。零售业的传统销售模式已经不能满足广大消费者的消费需求,我国零售企业因此纷纷尝试转型。因此本文拟对我国零售业上市公司财务绩效进行评价,并且根据评价结果分析财务绩效的影响因素,以期为我国零售业转型、提升财务绩效等出谋划策。本文建立我国零售业上市公司的财务绩效评价体系,对上市公司财务绩效采用因子分析的方法进行评价,在评价的基础上,以综合排名作为因变量进行回归分析,研究影响财务绩效的因素。本文共分为六个章节,第一章是绪论。第二章解释了相关概念和理论基础,整理了有关财务绩效评价及其影响因素的国内外相关文献。第三章构建财务绩效评价体系,并且介绍财务绩效的评价方法及其优缺点。第四章对我国零售业上市公司进行财务绩效评价,得出各项能力排名。第五章根据财务绩效评价结果进行我国零售业上市公司财务绩效影响因素进行实证研究。第六章结论与展望。本文研究发现,我国零售业上市公司的整体绩效水平比较低,且区域发展不平衡;综合得分显示各公司之间的竞争十分激烈;新型零售业经营发展方式有利于提升绩效排名;股权制衡度和固定资产比重对财务绩效的影响并不显著;资产负债率与财务绩效呈负相关关系;总资产、主营业务收入、三项费用占比财务绩效之间呈显著的正相关关系。
[Abstract]:Nowadays, the retail sales are rising and its scale is increasing rapidly, which has made inestimable contribution to the rapid development of our economy and society. But sales at big retail companies across the country fell by 0.1 percentage points in 2015, the first time since 2012 that sales fell instead of rising, under the impact of ecommerce. The traditional retail sales mode has not been able to meet the consumer demand of the vast number of consumers, so Chinese retail enterprises try to transform one after another. Therefore, this paper intends to evaluate the financial performance of listed retail companies in China, and based on the evaluation results to analyze the factors affecting financial performance, in order to help our retail industry to transform, improve financial performance, and so on. This paper establishes the financial performance evaluation system of Chinese retail listed companies, and evaluates the financial performance of listed companies by factor analysis. On the basis of evaluation, the comprehensive ranking is used as the dependent variable to analyze the financial performance of the listed companies. To study the factors affecting financial performance. This paper is divided into six chapters, the first chapter is an introduction. The second chapter explains the related concepts and theoretical basis, and collates the domestic and foreign literature on financial performance evaluation and its influencing factors. The third chapter constructs the financial performance evaluation system, and introduces the financial performance evaluation method and its advantages and disadvantages. Chapter four evaluates the financial performance of the listed retail companies in China. The fifth chapter carries on the empirical research according to the financial performance appraisal result to our country retail trade listed company financial performance influence factor. Chapter 6: conclusion and prospect. This paper finds that the overall performance level of the listed retail companies in China is relatively low and the regional development is not balanced; the comprehensive scores show that the competition among the companies is very fierce; the new way of retail business development is conducive to improving the performance ranking; Equity checks and balances and the proportion of fixed assets have no significant impact on financial performance; there is a negative correlation between asset-liability ratio and financial performance; total assets, main business income, three expenses ratio financial performance has a significant positive correlation.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F721
[Abstract]:Nowadays, the retail sales are rising and its scale is increasing rapidly, which has made inestimable contribution to the rapid development of our economy and society. But sales at big retail companies across the country fell by 0.1 percentage points in 2015, the first time since 2012 that sales fell instead of rising, under the impact of ecommerce. The traditional retail sales mode has not been able to meet the consumer demand of the vast number of consumers, so Chinese retail enterprises try to transform one after another. Therefore, this paper intends to evaluate the financial performance of listed retail companies in China, and based on the evaluation results to analyze the factors affecting financial performance, in order to help our retail industry to transform, improve financial performance, and so on. This paper establishes the financial performance evaluation system of Chinese retail listed companies, and evaluates the financial performance of listed companies by factor analysis. On the basis of evaluation, the comprehensive ranking is used as the dependent variable to analyze the financial performance of the listed companies. To study the factors affecting financial performance. This paper is divided into six chapters, the first chapter is an introduction. The second chapter explains the related concepts and theoretical basis, and collates the domestic and foreign literature on financial performance evaluation and its influencing factors. The third chapter constructs the financial performance evaluation system, and introduces the financial performance evaluation method and its advantages and disadvantages. Chapter four evaluates the financial performance of the listed retail companies in China. The fifth chapter carries on the empirical research according to the financial performance appraisal result to our country retail trade listed company financial performance influence factor. Chapter 6: conclusion and prospect. This paper finds that the overall performance level of the listed retail companies in China is relatively low and the regional development is not balanced; the comprehensive scores show that the competition among the companies is very fierce; the new way of retail business development is conducive to improving the performance ranking; Equity checks and balances and the proportion of fixed assets have no significant impact on financial performance; there is a negative correlation between asset-liability ratio and financial performance; total assets, main business income, three expenses ratio financial performance has a significant positive correlation.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F721
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