中国上市航空公司绩效评价分析

发布时间：2018-04-12 11:14

本文选题：绩效评价 + 上市航空公司　；参考：《西南交通大学》2017年硕士论文

【摘要】：在经济全球化的背景之下,民航业逐渐成长,民航旅客运输作为通用的运输方式之一,其交通运输量愈来愈大;与此同时,中国航空市场逐步开放,民航环境渐渐接近国际航空自由化,即从政府对空运企业国际航空运输经营活动的详尽管理过渡到更多地依靠市场力量予以调节,给予空运企业更多的经营权利和灵活性。自加入WTO后,国内航空公司需要直面来自国际的严酷考验并且把握住无法估量的发展契机。目前,有七家在中国上市的航空公司,同时,更多的民营航空以及地方性航空公司快速成长,老百姓们逐渐开始关注航空公司的运营水平,在此契机,通过对中国上市航空公司进行绩效评价来了解航空行业是必要的。本文的主要研究内容是,首先深入分析中国航空公司的特点以及民航市场的竞争态势,以此为前提,建立我国上市航空公司绩效评价指标体系,以可拓评价法的思想为引导,确定上市航空公司绩效评价模型,对我国上市航空公司的绩效进行评价分析,反映出我国民用航空业为祖国经济建设的良多贡献。在建立我国上市航空公司绩效评价指标体系的时候,本文增设了四个非财务类运营指标,依据可拓评价法的思想,加入简单关联函数,将各类型指标进行分等级评价,由此,使财务及非财务评价指标最终能够在评判结果上实现统一。本文针对2011年至2015年中国四家上市航空公司的财务及生产经营数据进行绩效评价研究,通过横向与纵向比较分析评价结果,客观展现中国上市航空公司的绩效水平,呈现出我国民航市场汹涌的竞争态势对航空公司绩效产生的影响,同时证明了航空公司运用可拓评价法进行绩效评价分析是可行的,给未来的研究提供参考。
[Abstract]:Under the background of economic globalization, the civil aviation industry is gradually growing. As one of the common modes of transport, the volume of civil aviation passenger transport is becoming larger and larger. At the same time, China's aviation market is gradually opening up.The civil aviation environment is gradually approaching the liberalization of international aviation, that is, the transition from the government's detailed management of the international air transport operations of air transport enterprises to relying more on market forces to regulate it, and to give air transport enterprises more operating rights and flexibility.Since China's entry into WTO, domestic airlines have to face up to the international ordeal and grasp the incalculable opportunities for development.At present, there are seven airlines listed in China. At the same time, more private and local airlines are growing rapidly. People are gradually beginning to pay attention to the level of operation of airlines.It is necessary to understand the aviation industry by evaluating the performance of Chinese listed airlines.The main research contents of this paper are as follows: firstly, the characteristics of Chinese airlines and the competitive situation of the civil aviation market are deeply analyzed, and the performance evaluation index system of listed airlines in China is established on this premise, guided by the idea of extension evaluation method.This paper determines the performance evaluation model of listed airlines and analyzes the performance of listed airlines in China, which reflects the contribution of civil aviation industry to the economic construction of our country.When establishing the performance evaluation index system of listed airlines in our country, four non-financial operation indexes are added in this paper. According to the idea of extension evaluation method, simple correlation function is added to evaluate each type of index.Financial and non-financial evaluation indicators can finally be unified on the evaluation results.Based on the financial and production data of the four listed airlines in China from 2011 to 2015, this paper analyzes the performance of the four listed airlines from 2011 to 2015, and analyzes the results from the horizontal and vertical comparison to show the performance level of the listed airlines in China objectively.It shows that the competitive situation of civil aviation market in our country has an impact on airline performance. It also proves that it is feasible for airlines to use extension evaluation method to carry out performance evaluation and provide reference for future research.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F562.6;F560.68

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