汽车制造行业上市公司财务绩效研究

发布时间：2018-07-05 05:31

本文选题：汽车制造业 + 财务指标　；参考：《内蒙古财经大学》2017年硕士论文

【摘要】：近些年,伴随着我国市场经济的不断深入发展,国内供给侧结构性改革全面推开,汽车制造业作为拉动国内生产总值的重要行业之一,虽然在国际重度金融危机的影响下,我国经济增长减缓,但我国汽车制造行业整体的发展仍呈现出欣欣向荣的态势。汽车制造业作为汽车行业发展的领头羊,不仅对国民生产总值的增长有重要影响,更带动了公路运输业的发展,对新技术的研发有一定的促进作用,并且增加了就业和财政收入,对于我国未来经济快速增长具有十分重要的作用。因此汽车制造业上市公司的财务绩效也引起了广泛的关注,对其财务绩效评价有着一定的现实意义。鉴于此,本文选取部分国内A股上市的汽车制造企业的财务数据进行统计分析,并通过比较同行业财务数据进行评价研究。本文共分为五章:第一章为导论。主要介绍了国内外企业财务绩效的研究现状及研究背景及意义。第二章为理论部分,对绩效评价的理论支撑做了简要介绍。第三章绩效评价模型设计部分。对绩效评价方法中数据的来源、评价的方法做了介绍。第四章为行业绩效研究部分,该部分以所选取的部分国内A股上市的汽车制造企业财务样本为依据,选择其2011年至2015年间主要财务指标,对我国汽车制造业上市公司的财务绩效从六方面,16个具体财务指标做出研究分析。第五章为研究方法的运用,运用因子分析法选取2013-2015年3年财务数据对汽车制造业上市公司财务绩效进行评价研究,首先进行因子分析适度性检验,对符合条件的上市公司的财务数据进行排名、分析,并对最后的综合排名结果进行分析评价。第六章为研究结论与建议。本文主要从盈利能力、偿债能力、营运能力、发展能力及投资者获利能力等五个方面作为财务绩效的评价指标,运用因子分析法对汽车制造业上市公司的财务绩效进行评价,并根据评价结果进行分析研究,结合各企业目前的实际发展水平,通过借鉴行业的平均值,找出企业自身的短板,从而达到提高汽车行业整体财务绩效的目的。
[Abstract]:In recent years, with the deepening development of market economy in our country, the domestic supply-side structural reform has been pushed forward completely. Automobile manufacturing industry is one of the important industries to pull the GDP, although under the influence of the severe international financial crisis, China's economic growth is slowing down, but the overall development of China's automobile manufacturing industry is still flourishing. As the leader in the development of the automobile industry, the automobile manufacturing industry not only has an important impact on the growth of the gross national product, but also promotes the development of the road transportation industry and the research and development of new technologies. And increased employment and financial income, for the future economic growth in China has a very important role. Therefore, the financial performance of listed companies in automobile manufacturing industry has attracted wide attention, and it is of practical significance to evaluate its financial performance. In view of this, this paper selects some domestic A share listed auto manufacturing enterprises' financial data to carry on the statistical analysis, and carries on the appraisal research through the comparison of the same industry financial data. This paper is divided into five chapters: the first chapter is an introduction. This paper mainly introduces the research status, background and significance of financial performance of enterprises at home and abroad. The second chapter is the theoretical part, the performance evaluation of the theoretical support made a brief introduction. The third chapter is the design of performance evaluation model. This paper introduces the source of data and the method of evaluation in performance evaluation method. The fourth chapter is the study of industry performance. Based on the selected financial samples of some domestic A-share listed auto manufacturing enterprises, this chapter selects its main financial indicators from 2011 to 2015. This paper analyzes the financial performance of China's automobile manufacturing listed companies from six aspects, 16 specific financial indicators. The fifth chapter is the application of the research method, using factor analysis method to select the financial data from 2013 to 2015 to evaluate the financial performance of the listed companies in automobile manufacturing industry, first of all, to test the appropriateness of factor analysis. The financial data of eligible listed companies are ranked, analyzed, and the final comprehensive ranking results are analyzed and evaluated. Chapter six is the conclusion and suggestion of the research. This paper mainly from five aspects of profitability, solvency, operating capacity, development capacity and profitability of investors as financial performance evaluation indicators, using factor analysis to evaluate the financial performance of listed companies in the automotive manufacturing industry. According to the evaluation results, combined with the actual development level of each enterprise, through the reference of the industry average, find out the short plate of the enterprise itself, so as to achieve the purpose of improving the overall financial performance of the automobile industry.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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