我国家电业上市公司经营绩效的实证研究
发布时间：2019-01-12 11:03
【摘要】：随着全球经济的快速发展，企业绩效的概念已经深入到社会每个阶层。企业财务管理活动成为企业管理活动的重要组成部分，经营绩效是企业竞争力的重要组成部分，，因此提高企业经营绩效水平是企业得以生存和持续发展的关键措施，且真实而准确的经营绩效研究结果也是投资者采取进一步行动的依据。 我国家电业已发展为国民经济的支柱产业，具有较强的国际影响力。家电业涉及范围广，遍布区域宽，市场化程度较高，对该行业的经营绩效进行实证研究，对提升我国家电制造业的总体竞争力有着广泛而重要的意义。本文研究结合企业绩效、财务指标体系分析的概念和家电行业的财务特征构建了评价我国家电业上市公司经营绩效的指标体系。利用家电行业上市公司2010年和2011年的相关数据，采用因子分析法和聚类分析法对该行业的经营绩效进行实证研究。在实证研究的基础上，分析各能力因子对企业经营绩效的影响力和企业未来发展趋势；聚类分析主要是从横向比较不同分类里公司的能力因子排序,以此对提升公司综合绩效作出评价。最后根据实证研究结果做出有关企业经营绩效的概括性结论，总结本文研究的不足与局限，再对提升我国家电业上市公司经营绩效的后续研究提出设想。
[Abstract]:With the rapid development of the global economy, the concept of enterprise performance has penetrated into every social class. Enterprise financial management activities become an important part of enterprise management activities, and business performance is an important part of the competitiveness of enterprises. Therefore, improving the level of business performance is the key measure for the survival and sustainable development of enterprises. And the true and accurate research results are also the basis for investors to take further action. China's home appliances industry has developed into a pillar industry of the national economy, with strong international influence. The home appliance industry involves a wide range of areas and has a high degree of marketization. The empirical study on the operation performance of this industry is of great significance to the promotion of the overall competitiveness of the home appliance manufacturing industry in China. This paper studies the concept of enterprise performance, financial index system analysis and the financial characteristics of the household appliances industry, and constructs an index system to evaluate the operating performance of the listed companies in China's household appliances industry. Based on the data of the listed companies in the household appliances industry in 2010 and 2011, this paper makes an empirical study on the operating performance of this industry by using factor analysis and cluster analysis. On the basis of empirical research, this paper analyzes the influence of capability factors on enterprise performance and the development trend of enterprises in the future. Cluster analysis is mainly from the horizontal comparison of the different classification of the company's ability factor ranking, in order to improve the company's comprehensive performance evaluation. Finally, based on the empirical research results, this paper makes a general conclusion on the business performance of enterprises, summarizes the shortcomings and limitations of this study, and then puts forward some ideas for further research on improving the performance of listed companies in the domestic appliances industry.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.6
本文编号：2407700
[Abstract]:With the rapid development of the global economy, the concept of enterprise performance has penetrated into every social class. Enterprise financial management activities become an important part of enterprise management activities, and business performance is an important part of the competitiveness of enterprises. Therefore, improving the level of business performance is the key measure for the survival and sustainable development of enterprises. And the true and accurate research results are also the basis for investors to take further action. China's home appliances industry has developed into a pillar industry of the national economy, with strong international influence. The home appliance industry involves a wide range of areas and has a high degree of marketization. The empirical study on the operation performance of this industry is of great significance to the promotion of the overall competitiveness of the home appliance manufacturing industry in China. This paper studies the concept of enterprise performance, financial index system analysis and the financial characteristics of the household appliances industry, and constructs an index system to evaluate the operating performance of the listed companies in China's household appliances industry. Based on the data of the listed companies in the household appliances industry in 2010 and 2011, this paper makes an empirical study on the operating performance of this industry by using factor analysis and cluster analysis. On the basis of empirical research, this paper analyzes the influence of capability factors on enterprise performance and the development trend of enterprises in the future. Cluster analysis is mainly from the horizontal comparison of the different classification of the company's ability factor ranking, in order to improve the company's comprehensive performance evaluation. Finally, based on the empirical research results, this paper makes a general conclusion on the business performance of enterprises, summarizes the shortcomings and limitations of this study, and then puts forward some ideas for further research on improving the performance of listed companies in the domestic appliances industry.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.6
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