火电企业经营绩效及其影响因素分析

发布时间：2018-05-26 15:15

本文选题：火电企业 + 经营绩效　；参考：《华北电力大学》2013年硕士论文

【摘要】：火电在电力结构中占有重要地位,火电装机容量的增长和稳定发展有效地保证了电力安全可靠的供应和国民经济的快速增长。但是,近年来火电经营困难、持续亏损,改善火电的经营状况和保持火电的可持续发展迫在眉睫。深入研究火电企业的经营绩效,探讨影响火电企业经营绩效的影响因素具有重要的意义。本文在对整体火电行业经营状况分析、火电上市公司经营绩效综合评价和案例火电厂成本结构及利润敏感性分析三个层次的研究基础上,提出了当前火电经营发展中存在的问题,分析了火电经营困难的深层次原因。首先通过对绩效评价方法的比较,选择了功效系数法与层次分析法相结合的综合评价方法,建立了三层次四维度的指标体系,对19家样本火电上市公司2008年至2011年的经营绩效进行综合评价,得出了当前火电企业经营绩效不佳的结论。其次文章通过对案例火电厂进行成本结构分析和利润敏感性分析,从影响盈利能力的角度分析火电企业经营绩效的影响因素,同时对外部政策环境进行分析,得到外部影响因素。最后在得出影响火电企业经营绩效最主要因素的基础上,针对政府和企业两个对象提出不同的建议,为政府和企业提供决策参考,以期能够对火电企业经营绩效的提升提供借鉴和帮助。
[Abstract]:Thermal power plays an important role in the power structure. The growth and steady development of thermal power installed capacity effectively ensure the safe and reliable supply of power and the rapid growth of national economy. However, in recent years, it is urgent to improve the operation condition of thermal power and keep the sustainable development of thermal power. It is of great significance to study the operating performance of thermal power enterprises and to discuss the factors that affect the performance of thermal power enterprises. Based on the analysis of the operation situation of the whole thermal power industry, the comprehensive evaluation of the operating performance of listed thermal power companies and the cost structure and profit sensitivity analysis of thermal power plants, This paper puts forward the problems existing in the development of thermal power operation and analyzes the deep reasons for the difficulties in the operation of thermal power plants. First of all, through the comparison of the performance evaluation methods, the comprehensive evaluation method combining the efficiency coefficient method and the analytic hierarchy process is selected, and the index system of three levels and four dimensions is established. This paper comprehensively evaluates the operating performance of 19 listed thermal power companies from 2008 to 2011, and draws the conclusion that the current performance of thermal power enterprises is poor. Secondly, by analyzing the cost structure and profit sensitivity of thermal power plants, the paper analyzes the factors that affect the performance of thermal power enterprises from the perspective of profitability, and analyzes the external policy environment. External factors are obtained. Finally, on the basis of finding out the most important factors that affect the performance of thermal power enterprises, different suggestions are put forward for the two objects of government and enterprises, which can provide a reference for the government and enterprises to make decisions. In order to improve the performance of thermal power enterprises to provide reference and help.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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