四川长虹经营绩效评价及发展路径构建

发布时间：2018-06-12 19:09

本文选题：四川长虹 + 经营绩效　；参考：《安徽工业大学》2017年硕士论文

【摘要】：我国的家电行业得益于改革开放政策,从20世纪90年代开始进入高速发展期,至21世纪初,我国已经形成了以白电、黑电为主规模完善的家电制造业,对国民经济的贡献也逐年上升,贡献比例由初始国民经济的3%成长为2016年的8%。随着近年来互联网的普及,家电消费需求模式也发生了根本性的变化,逐渐由满足基本生活需求向智能家电过渡,消费者尤为注重生活的质量,这一切都体现在智能家电需求的快速增长中。众所周知,家电行业历来和民生休戚相关,故而保持家电企业健康有序成长具有很强的现实意义。本文通过典型案例调研分析的方式,选择四川长虹作为经营绩效评价案例。首先运用指标分析法对四川长虹经营绩效进行整体评价,认为四川长虹的经营绩效呈现良好上升态势。针对四川长虹2015年新的多元化融资租赁项目对经营绩效的影响进行整体分析。其次,筛选具有可比性的40家家电上市公司数据,运用因子分析法,得出影响家电企业经营绩效及风险控制的六个公因子,按照权重由高到低排列分别是:偿债能力、盈利能力、发展能力、营运能力、资产管理能力与企业管理能力。因子分析结果显示,四川长虹在家电行业综合排名中位列36,偿债能力28名,盈利能力32名,发展能力25名,营运能力27名,资产管理能力23名,企业管理能力31名。由于各成份排名中等偏后,相较其他家电企业而言,存在更多亟待解决的问题。文章通过对四川长虹市场地位的准确定位,对未来四川长虹发展路径从三个方面进行构建:1.建立完善内控体系,保障偿债能力;2.巩固现有多元化业务,提升盈利能力;3.因需设置经营组织结构,加强企业管理能力。最后,文章认为家电行业在国家“十三五”规划以及“中国制造2025”战略政策扶持下的发展前景被看好,四川长虹也将得益于家电行业的健康有序发展,跨越国企改革攻坚期,将能够持续有效的提升经营绩效;四川长虹的融资租赁发展历程也可为同行业存在类似问题的企业提供借鉴蓝本。
[Abstract]:China's household electrical appliance industry has benefited from the policy of reform and opening up to the high speed development period from 1990s. To the beginning of twenty-first Century, China has formed a home appliance manufacturing industry with white electricity and black electricity as the main scale. Its contribution to the national economy is increasing year by year. The contribution ratio is from the 3% growth of the initial national economy to the 8%. in 2016 with the recent years. The popularity of the Internet, the consumption demand model of household appliances has also undergone fundamental changes, gradually from the basic needs of living to the intelligent household appliances, consumers pay particular attention to the quality of life. All these are reflected in the rapid growth of the demand for intelligent household appliances. As we all know, the household electricity industry has always been closely related to the people's livelihood, so the household appliances keep the household appliances. The healthy and orderly growth of enterprises is of great practical significance. In this paper, Sichuan Changhong is selected as a case of performance evaluation through a typical case study and analysis. First, the overall evaluation of the performance of Sichuan Changhong is carried out by the method of index analysis, and it is considered that the performance of Sichuan Changhong has a good upward trend. For Sichuan Changhong 201 In the last 5 years, the new diversified financing lease project has a comprehensive analysis on the impact of the performance. Secondly, it selects the data of 40 listed companies with comparability and uses factor analysis to get six public factors that affect the operating performance and risk control of the household electrical appliance enterprises. According to the weight from high to low, they are the solvency and profitability, respectively. Development ability, operation ability, asset management ability and enterprise management ability. The result of factor analysis shows that Sichuan Changhong is ranked 36 in the home appliance industry, 28 in debt service, 32 in profit, 25 in development, 27 in operation capacity, 23 in asset management and 31 in enterprise management. Compared with other household appliance enterprises, there are more problems to be solved. Through the accurate positioning of the status of Sichuan Changhong market, the article constructs the future development path of Sichuan Changhong from three aspects: 1. establish and perfect the internal control system, guarantee the solvency of the debt; 2. consolidate the existing diversified business, improve the profitability; 3. because of the need to set up business organization Structure, strengthen enterprise management ability. Finally, the article holds that the home appliance industry is promising in the national "13th Five-Year" plan and the "China made 2025" strategic policy support. Sichuan Changhong will also benefit from the healthy and orderly development of the household electrical appliance industry. It will be able to improve the performance of the enterprise continuously and effectively. The development process of Sichuan Changhong's financial leasing can also provide a blueprint for enterprises with similar problems in the same industry.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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