汽车制造业上市公司财务绩效评价研究

发布时间：2018-06-20 10:14

本文选题：财务绩效评价 + 汽车制造业　；参考：《天津财经大学》2017年硕士论文

【摘要】：汽车制造行业是我国国民经济支柱产业之一,在国民经济中占据举足轻重的地位。随着国内和国际汽车市场不断拓宽,我国汽车制造行业规模不断扩大,汽车产销量连续七年占据全球首位。外资企业不断进入中国和国内非汽车制造领域的企业纷纷涉足新能源汽车生产,汽车制造行业的竞争愈演愈烈。企业财务绩效评价长期受到专家学者、企业管理者和外部利益相关者的关注,对企业展开财务绩效评价可以帮助企业了解经营活动中的缺陷,并由此制定风险防范措施和未来发展战略。因此开展对于我国汽车制造行业财务绩效水平的评价是十分有必要的。通过分析汽车制造业企业的财务绩效,可以帮助了解汽车行业总体的经营水平,能够清楚认识企业在财务绩效评价不同维度的表现,总结自身的优势和短板,为企业制定未来发展规划打下基础,使企业在竞争中占据有利地位。本文从财务绩效基础理论出发,回顾财务绩效评价领域经典理论和前沿发展概况,重点分析不同财务绩效评价方法的适用性范围;以比亚迪作为案例研究对象,深入总结汽车制造行业背景和竞争现状,根据财务绩效评价方法的适用范围选取合适的评价方法;选取汽车制造行业二十一家整车制造企业为样本来源,重点分析行业在绩效评价四个维度的表现,综合分析目前我国汽车制造业整体经营水平,由于比亚迪2011年登陆A股之后利润出现连年巨幅下降的客观事实,与行业其他企业横向对比,之后以其5年的财务数据进行更深入的趋势分析,针对比亚迪在经营活动中出现的问题给予相应的解决对策,最后对汽车制造行业财务绩效水平和未来发展方向做出总结。
[Abstract]:Automobile manufacturing industry is one of the pillar industries of our national economy, which occupies a pivotal position in the national economy. With the continuous expansion of domestic and international automobile markets, the scale of China's automobile manufacturing industry has been expanding, and automobile production and sales have occupied the first place in the world for seven consecutive years. Foreign enterprises enter the field of non-automobile manufacturing in China and domestic one after another, and the competition in automobile manufacturing industry is becoming more and more intense. Financial performance evaluation of enterprises has long been concerned by experts and scholars, managers and external stakeholders. Financial performance evaluation can help enterprises understand the shortcomings of business activities. And from this to formulate risk prevention measures and future development strategy. Therefore, it is necessary to evaluate the financial performance of automobile industry in China. By analyzing the financial performance of automobile manufacturing enterprises, it can help to understand the overall operating level of automobile industry, can clearly understand the performance of enterprises in different dimensions of financial performance evaluation, sum up their own advantages and disadvantages. Lay the foundation for the future development plan of the enterprise, make the enterprise occupy the advantageous position in the competition. Based on the basic theory of financial performance, this paper reviews the classical theory and frontier development in the field of financial performance evaluation, analyzes the applicability of different financial performance evaluation methods, and takes BYD as the case study object. This paper summarizes the background of automobile manufacturing industry and the present situation of competition, selects the appropriate evaluation method according to the applicable scope of the financial performance evaluation method, and selects 21 automobile manufacturing enterprises in the automobile manufacturing industry as the sample source. Focusing on the performance of the industry in four dimensions of performance evaluation, comprehensive analysis of the current overall operating level of China's automotive manufacturing industry, due to BYD after the landing of A shares in 2011, the profits of the objective fact that there has been a huge decline in successive years. After horizontal comparison with other enterprises in the industry, and then more in-depth trend analysis with its financial data of five years, the corresponding solutions to the problems in BYD's business activities are given. Finally, the financial performance level and future development direction of automobile manufacturing industry are summarized.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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