基于互联网的非货币交易对企业绩效的影响研究

发布时间：2018-03-10 00:02

本文选题：基于互联网的非货币交易　切入点：企业绩效　出处：《重庆工商大学》2016年硕士论文　论文类型：学位论文

【摘要】：基于互联网的非货币交易是指交易双方在互联网发展的背景下,利用网络寻找交易对象或使用网络进行交易的,以非货币形式的实物或权利进行交换的,且交换过程中不涉及或只涉及较少量的货币性资产(货币性资产小于等于总交易资产的10%)的交易活动。目前,随着互联网的普及,基于互联网的非货币交易在国内又随之兴起,但是交易物品及权利和交易双方已经发生了深刻的变化,这就为研究的深入发展提供了实践基础。另一方面,企业绩效一直是学术领域研究的重点,怎样更好的服务于企业绩效的提高,为国内企业的发展助力,也是本文研究的目的之一。本文尝试研究基于互联网的非货币交易对企业绩效的影响。在研究前人文献的基础上,总结归纳了基于互联网的非货币交易的理论与实践现状,分别进行了相关研究的归纳总结,相似定义的探讨并归纳出基于互联网的非货币交易的定义、特点、分类及发展现状,同时归纳了企业绩效定义以及企业绩效的评价。本文第三章采用访谈的方法,对涉及非货币交易的3家企业进行访谈,探索影响存在的可能性,然后在第四章利用模糊综合评价法,对选取的20个上市公司(其中7家企业涉及基于互联网的非货币交易,另外13家不涉及)进行企业绩效的评价,在评价过程中为尽量避免主观因素的干扰,采用灰色关联法进行评价权重的确定。通过对20个上市公司绩效的评价,纵向比较不同公司的企业绩效以及相同公司,在不同时段下,进行非货币交易与不进行非货币交易的企业绩效,进而归纳基于互联网的非货币交易与企业绩效之间的关系,并展望基于非货币交易对企业资本管理效率的影响。通过研究,我们发现基于互联网的非货币交易,在纵向比较时,进行非货币交易的企业绩效表现更好;横向比较时,相同企业在不同时段,进行非货币交易的时段比未进行非货币交易的时段企业绩效更优,从而得出结论,基于互联网的非货币交易对企业绩效的提高有正向影响,并建议企业适当的采用基于互联网的非货币交易。本文的创新点在于,通过研究前人文献与相似概念,归纳总结基于互联网的非货币交易的概念,并采用模糊综合评价法对基于互联网的非货币交易对企业绩效的影响进行研究。
[Abstract]:Non-monetary transactions based on the Internet refer to the exchange of goods or rights in the form of non-monetary forms between the two sides of the transaction in the context of the development of the Internet, using the network to find trading objects or to use the network to conduct transactions. And transactions involving less or less monetary assets (monetary assets less than 10 percent of total trading assets) are not involved in the exchange process. At present, with the popularity of the Internet, non-monetary transactions based on the Internet rise again in China. However, the transaction of goods, rights and transactions has undergone profound changes, which provides a practical basis for the in-depth development of research. On the other hand, corporate performance has always been the focus of academic research. How to better serve the improvement of enterprise performance is one of the purposes of this paper. This paper tries to study the influence of non-monetary transaction based on Internet on enterprise performance. This paper summarizes the current situation of the theory and practice of non-monetary transactions based on the Internet, summarizes the relevant studies, discusses the similar definitions and concludes the definition, characteristics, classification and development of non-monetary transactions based on the Internet. At the same time, it summarizes the definition of enterprise performance and the evaluation of enterprise performance. In chapter three, we use the method of interview to interview three enterprises involved in non-monetary transactions, and explore the possibility of influence. Then, in Chapter 4th, we use fuzzy comprehensive evaluation method to evaluate the performance of 20 listed companies (7 of which are involved in non-monetary transactions based on the Internet and 13 are not involved). In order to avoid the interference of subjective factors in the evaluation process, grey correlation method is used to determine the evaluation weight. By evaluating the performance of 20 listed companies, the corporate performance of different companies and the same companies are compared vertically. In different periods of time, the relationship between non-monetary transaction and non-monetary transaction is summarized. Through the research, we find that the performance of non-monetary transactions based on the Internet is better than that of non-monetary transactions in vertical comparison; when compared horizontally, the performance of non-monetary transactions is better than that of non-monetary transactions. The performance of the same firm in different periods is better than that in the non-monetary period, and it is concluded that the non-monetary transaction based on the Internet has a positive effect on the improvement of enterprise performance. The innovation of this paper is to summarize the concept of non-monetary transactions based on Internet by studying previous literatures and similar concepts. The influence of internet-based non-currency transaction on firm performance is studied by fuzzy comprehensive evaluation method.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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