我国零售业上市公司绩效评价研究

发布时间：2018-03-20 19:58

本文选题：零售业　切入点：绩效评价　出处：《西北大学》2012年硕士论文　论文类型：学位论文

【摘要】：近年来,随着我国经济的飞速发展以及中国零售业取消对外资进入的各项限制,我国零售企业之间的竞争也愈发激烈。企业要在竞争中寻求发展,就必须提高其经营绩效水平,以增强其竞争力。因此,研究我国零售业上市公司经营绩效具有十分重要的意义。本文首先回顾了国内外企业经营绩效的相关文献和理论,并对绩效评价的常用方法进行了优劣比较,构建了因子分析法与数据包络分析(DEA)相结合的评价模型；其次,在分析零售业特点的基础上,从收益层面、运营层面、管理层面和对社会的贡献四个方而建立了零售业绩效评价指标体系。再次,采用因子分析法对投入指标和产出指标进行选择,并借助数据包络分析模型从两个方面分析了沪深两市48家零售业上市公司的经营绩效。一方面从横向角度使用CCR和BCC模型对这些公司的总效率、技术效率和规模效率进行分析,另一方面从纵向角度运用Malmquist指数法对48家零售业上市公司2008-2010年的全要素生产率变化情况进行了详细分析,从而得出影响零售业上市公司经营绩效的主要因素；最后,从业态模式、技术创新能力、规模化经营和品牌意识等角度出发,提出提升零售业上市公司经营绩效的对策和建议。本文的创新点在于使用的是截面数据和动态数据相结合的方法,从时间的变化上体现零售业上市公司的整体绩效；选用因子分析法和数据包络分析法相结合的评价方法,优化了绩效评价指标体系,确保得到的分析结果客观、可靠。
[Abstract]:In recent years, with the rapid development of Chinese economy and the cancellation of the restrictions on foreign capital entry, the competition among Chinese retail enterprises is becoming more and more fierce. If enterprises want to seek development in the competition, they must improve their management performance level. Therefore, it is of great significance to study the performance of the listed retail companies in China. Firstly, this paper reviews the relevant literatures and theories of business performance at home and abroad, and compares the advantages and disadvantages of common methods of performance evaluation, and constructs an evaluation model combining factor analysis and data envelopment analysis (DEA). On the basis of analyzing the characteristics of retail industry, this paper establishes the performance evaluation index system of retail industry from four aspects: revenue level, operation level, management level and contribution to society. Factor analysis is used to select input and output indicators. With the help of the data envelopment analysis model, the paper analyzes the operating performance of 48 retail companies listed in Shanghai and Shenzhen stock markets from two aspects. On the one hand, the overall efficiency, technical efficiency and scale efficiency of these companies are analyzed by using CCR and BCC models from a horizontal perspective. On the other hand, using Malmquist index method to analyze the change of total factor productivity (TFP) of 48 retail listed companies from 2008 to 2010 in order to get the main factors that affect the performance of listed retail companies. From the point of view of business pattern, technological innovation ability, scale management and brand awareness, this paper puts forward some countermeasures and suggestions to improve the management performance of listed retail companies. The innovation of this paper is to use the method of combining cross-section data and dynamic data to reflect the overall performance of retail listed companies from the change of time, and choose the evaluation method of factor analysis and data envelopment analysis. The performance evaluation index system is optimized to ensure the objective and reliable analysis results.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F721;F832.51;F224

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