非财务指标在上市公司业绩评价中的应用研究

发布时间：2018-04-19 06:11

本文选题：业绩评价 + 非财务指标　；参考：《天津科技大学》2012年硕士论文

【摘要】：截止2011年末,我国上市公司数量突破2000家,证券市值突破26万亿元,证券化率达到67%。尽管我国上市公司数量多、市值高,但是不可否认的是上市公司的质量参差不齐。这就迫切需要一个完善的业绩评价体系对上市公司业绩进行全面、透彻地分析评价。然而,到目前为止,主流的评价体系还是以传统的财务指标为主,有的虽然添加了一些非财务指标,但是对于非财务指标的选择和权重探索较少。本文选题的意义和目的就在于,通过对引入非财务指标的必要性及建立非财务指标体系的方法与程序进行深入地探讨,以引起各类企业对于非财务指标的重视,并对企业实际收集利用非财务指标提供具体可行的指导方案。本文首先介绍了业绩评价的研究背景,探讨了在评价体系引入非财务指标的理论意义和现实意义,提出对此课题的研究视角、研究方法及研究内容。接着在第二章介绍了与企业业绩评价有关的支撑理论：委托代理理论、权变理论、企业战略理论和利益相关者理论。第三部分将着重剖析非财务指标体系的设计原则和选取方法,以及需要考虑的重要因素。接着讨论一下解决评价指标权重问题的层次分析法及综合评价方法。第四章将结合我国钢铁行业的特点,设计和构建对钢铁企业的非财务指标评价体系。第五部分运用随机数表法选取两家上市钢铁企业,运用前文构建的评价体系对其业绩进行评价,并与运用财务指标分析的结果比较,并对结果加以分析。第六部分指出非财务指标的缺陷与使用误区。最后,得出研究结论,指出论文的不足之处。值得注意的是,引用非财务指标的初衷是弥补传统的以财务指标为主评价体系的不足,非财务指标和财务指标应当结合使用,这是本文研究的前提。
[Abstract]:By the end of 2011, the number of listed companies exceeded 2000, the securities market value exceeded 26 trillion yuan, and the securitization rate reached 67%.Although China has a large number of listed companies and market value is high, it is undeniable that the quality of listed companies is uneven.This urgently needs a perfect performance appraisal system to carry on the comprehensive, thorough analysis appraisal to the listed company's achievement.However, up to now, the mainstream evaluation system is mainly based on traditional financial indicators, some of which have added some non-financial indicators, but the selection and weight of non-financial indicators are less explored.The significance and purpose of this paper lies in the deep discussion of the necessity of introducing non-financial indicators and the methods and procedures of establishing non-financial index system, in order to arouse the attention of all kinds of enterprises to non-financial indicators.And the practical collection and utilization of non-financial indicators to provide specific and feasible guidance program.This paper first introduces the research background of performance evaluation, discusses the theoretical and practical significance of introducing non-financial indicators into the evaluation system, and puts forward the research perspective, research methods and research contents of this subject.Then in the second chapter, it introduces the supporting theories related to enterprise performance evaluation: principal-agent theory, contingency theory, enterprise strategy theory and stakeholder theory.The third part will analyze the design principle and the selection method of the non-financial index system, as well as the important factors to be considered.Then it discusses the analytic hierarchy process (AHP) and the comprehensive evaluation method to solve the weight problem of evaluation index.The fourth chapter will design and construct the non-financial index evaluation system of iron and steel enterprises according to the characteristics of iron and steel industry in our country.In the fifth part, two listed iron and steel enterprises are selected by using the random number table method, and the results are compared with the results of the financial index analysis by using the evaluation system set up above, and the results are analyzed.The sixth part points out the defects and misunderstandings of non-financial indicators.Finally, the conclusion is drawn and the deficiency of the thesis is pointed out.It is worth noting that the original intention of quoting non-financial indicators is to make up for the shortcomings of the traditional evaluation system based on financial indicators, and that non-financial indicators and financial indicators should be used together, which is the premise of this study.
【学位授予单位】：天津科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51

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