DG公司财务绩效评价与提升途径研究

发布时间：2018-04-20 00:24

本文选题：财务绩效 + 绩效评价　；参考：《湘潭大学》2017年硕士论文

【摘要】：企业财务绩效的分析和评价一直是企业界和学术界关注的热点问题,尤其是运用统计的方法来改进和完善评价水平的现象更为突出。伴随着我国文化体制的改革和发展,我国文化传媒产业经历了从小到大、从弱到强的发展历程,现已成为中国特色社会主义事业和国民经济体系的重要组成部分。因此,对文化传媒类企业的绩效进行研究,具有积极的现实意义。本文以广电传媒行业上市公司DG公司为分析和研究的对象,选用了因子分析法来对该公司的财务绩效进行评价,构建了DG公司财务绩效的考核评价体系,找出了其存在的问题并提出了改进建议。文章首先介绍了选题背景及意义,然后进行了财务绩效评价的文献综述,对企业财务绩效评价的相关概念进行了界定,介绍了几种主流的财务绩效评价指标体系和财务绩效评价方法。其次,介绍了文化传媒行业上市公司DG公司及财务的基本情况。再次,根据对财务指标选取的基本原则,并结合目标公司所在行业的特质,选取了14个财务指标,构建出公司财务绩效评价指标体系。然后,运用因子分析的方法对目标公司的财务绩效进行评价,在文化传媒行业中选取了包括DG公司在内的20家样本公司,对DG公司财务绩效从横向和纵向两个方面进行打分和排序,得出综合评价结果。根据评价结果,分析并找出了该公司存在的财务问题,最后,文章针对其存在的财务问题提出了相应的改进建议。研究结果表明,影响DG公司财务绩效的主要原因是其盈利能力较低。据此结果着重分析了其盈利能力的影响因素。针对研究过程中发现的问题,通过总结和分析公司的财务发展状况,本文提出了具有可操作性的建议,如保持核心竞争力,稳步增长利润;开拓新业务,增加销售渠道;降低期间费用、加强成本控制;强化资本运营,增强竞争能力等。本文的研究结果可以对DG公司的经营管理提供一定的理论和现实参考,同时也可为其他企业财务绩效的评价提供借鉴,对于引导投资者分析和预测企业未来发展趋势也具有一定的指导意义。
[Abstract]:The analysis and evaluation of enterprise financial performance has always been a hot issue in business and academic circles, especially the phenomenon of using statistical methods to improve and perfect the evaluation level. With the reform and development of China's cultural system, the cultural media industry in China has experienced the development from small to large, from weak to strong, and has become an important part of the socialist cause with Chinese characteristics and the national economic system. Therefore, it is of positive practical significance to study the performance of cultural media enterprises. This paper takes DG Company, a listed company in radio and television industry, as the object of analysis and research, selects factor analysis method to evaluate the financial performance of DG company, and constructs the evaluation system of DG company's financial performance. The existing problems are found out and suggestions for improvement are put forward. The paper first introduces the background and significance of the selected topic, then carries on the literature review of financial performance evaluation, defines the related concepts of enterprise financial performance evaluation. This paper introduces several mainstream financial performance evaluation index systems and financial performance evaluation methods. Secondly, introduced the culture media industry listed company DG company and the financial basic situation. Thirdly, according to the basic principles of the selection of financial indicators and combined with the characteristics of the target company in the industry, 14 financial indicators are selected to construct the evaluation index system of corporate financial performance. Then, using the method of factor analysis to evaluate the financial performance of the target company, 20 sample companies, including DG Company, are selected in the cultural media industry. The financial performance of DG Company is rated and sorted from the horizontal and vertical aspects, and the comprehensive evaluation results are obtained. According to the evaluation results, this paper analyzes and finds out the financial problems existing in the company, and finally, the paper puts forward corresponding suggestions for improving the financial problems. The results show that the main reason that affects DG's financial performance is its low profitability. Based on these results, the factors influencing its profitability are analyzed emphatically. In view of the problems found in the course of the research, through summarizing and analyzing the financial development situation of the company, this paper puts forward some operable suggestions, such as maintaining the core competitiveness, increasing profit steadily, opening up new business and increasing sales channels. Reduce period cost, strengthen cost control, strengthen capital operation, enhance competitiveness, etc. The research results of this paper can provide some theoretical and practical reference for DG company's management, and also can be used for reference for other enterprises' financial performance evaluation. To guide investors to analyze and predict the future development trend of enterprises also has certain guiding significance.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G124

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