汽车产业上市公司绩效评价研究

发布时间：2018-07-14 11:16

【摘要】：改革开放三十年来，汽车产业已经成为我国国民经济的支柱产业，也对世界经济产生着重要影响。企业绩效评价是企业管理的重要组成部分，对汽车产业上市公司进行有效地绩效评价，一方面可以客观地了解汽车产业的发展状况，发现现有的问题；另一方面，，可以帮助汽车产业提高经营管理的效率和效能，有助于其他利益相关者做出客观的判断和决策。目前对汽车产业的绩效研究主要集中在整个产业的研究上，缺少对汽车产业上市公司的微观研究。本文从汽车产业上市公司的角度，从偿债能力、运营能力、盈利能力和成长能力四个维度选取财务指标数据对其进行综合绩效评价。进一步根据汽车产业上市公司的评价结果提出相应的政策建议。本文的研究内容和思路如下：第一章介绍本文的研究背景和研究意义。对国内外绩效评价的文献进行了归纳和总结，并说明本文的创新与不足。第二章介绍了绩效评价的有关概念，包括绩效评价的涵义，绩效评价的理论基础以及绩效评价的方法。第三章简述了我国汽车产业的发展历程以及当前的状况。我国汽车产业在成为世界第一大产销国之际，面临着更多的机遇与挑战。第四章运用因子分析法对我国A股市场汽车板块88家上市公司2009-2011年的绩效评价进行实证分析，得出了这88家公司在盈利能力、运营能力、负债能力和成长能力以及总绩效的得分，并进行了排名，并简单分析了这88家公司的产业地位和竞争优势等。最后，针对我国汽车产业上市公司目前存在的问题，对未来汽车产业上市公司的发展提出参考建议：希望(1)以新能源汽车为战略发展方向，增强汽车产业自主创新能力，从根本上增强汽车产业的盈利能力和成长能力；(2)以战略成本管理为改革方向，以先进的管理技术提高企业的负债管理能力和盈利能力；(3)丰富融资途径，拓宽融资渠道，提高企业资产周转能力以此提高企业的运营能力；(4)优化汽车产业结构，促进市场体制改革，为汽车产业建立一个健全完善的发展环境，同时建议我国政府在市场经济体制不断完善的前提下，制定更为合理有效的产业政策。
[Abstract]:Since the reform and opening up 30 years ago, the automobile industry has become the pillar industry of our national economy, and also has an important impact on the world economy. Enterprise performance evaluation is an important part of enterprise management. To evaluate the performance of listed companies in automobile industry effectively, on the one hand, can objectively understand the development of automobile industry and find out the existing problems; on the other hand, It can help the automobile industry to improve the efficiency and efficiency of management and help other stakeholders to make objective judgment and decision. At present, the research on the performance of automobile industry is mainly focused on the research of the whole industry, and the microcosmic research on the listed companies of automobile industry is lacking. From the point of view of the listed companies of automobile industry, this paper selects the financial index data to evaluate its comprehensive performance from the four dimensions of solvency, operation ability, profitability and growth ability. Further, according to the evaluation results of the automotive industry listed companies put forward the corresponding policy recommendations. The research contents and ideas are as follows: the first chapter introduces the research background and significance of this paper. This paper summarizes the literature on performance evaluation at home and abroad, and explains the innovation and deficiency of this paper. The second chapter introduces the related concepts of performance evaluation, including the meaning of performance evaluation, the theoretical basis of performance evaluation and the methods of performance evaluation. The third chapter describes the development of China's automobile industry and the current situation. China's automobile industry is facing more opportunities and challenges when it becomes the largest country in the world. The fourth chapter uses factor analysis method to analyze the performance evaluation of 88 listed companies in China's A-share market in 2009-2011, and concludes that the 88 companies are in profitability and operational capability. The scores of debt ability, growth ability and total performance are analyzed, and the industrial status and competitive advantage of 88 companies are analyzed. Finally, aiming at the problems existing in the listed companies of automobile industry in our country, this paper puts forward some suggestions for the future development of the listed companies in the automobile industry: (1) taking the new energy vehicles as the strategic development direction, enhancing the independent innovation ability of the automobile industry. (2) taking strategic cost management as the reform direction, improving the debt management ability and profitability of enterprises with advanced management technology; (3) enriching the financing channels and widening the financing channels, and strengthening the profitability and profitability of the automobile industry fundamentally; (2) taking strategic cost management as the direction of reform, and using advanced management technology to improve the debt management ability and profitability of enterprises; (4) optimizing the structure of the automobile industry, promoting the reform of the market system, establishing a sound and perfect environment for the development of the automobile industry, At the same time, it is suggested that our government should formulate more reasonable and effective industrial policies under the premise of continuous improvement of market economy system.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.5;F426.471

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