我国物流上市公司财务绩效评价研究

发布时间：2018-04-27 13:08

本文选题：绩效评价 + 主成分分析　；参考：《中北大学》2017年硕士论文

【摘要】：物流业是我国国民经济的重要组成部分,对我国经济发展的促进作用不言而喻。当前面对产业结构调整,物流资源配置全球化的趋势加强,提高物流效率,降低成本是实现经济转型的重要途径。经济的发展促使跨国物流公司涌入中国物流市场,使得物流行业竞争加剧。物流企业想要在经济全球化过程中获得一席之地,务必要提高自身素质,着重降低物流成本,提高物流企业的整体效率,所以对物流上市公司进行绩效评价具有极其重要的意义。高级的评估能力和卓越的绩效是密不可分的,进一步细化我国上市公司分类,有利于对企业绩效进行合理评估从而提高企业绩效。本文运用SPSS19.0软件,采用主成分分析法,逐步线性回归法对财务指标进行筛选,确定权重并构建我国物流上市公司财务绩效评价指标体系。对物流上市公司财务绩效进行研究。本文第一章是绪论。第二章是相关概念和理论阐述。第三章介绍我国物流上市公司财务绩效评价指标体系的构建,并运用搜集到的数据计算出我国物流上市公司财务绩效评价体系下的各物流上市公司财务绩效综合得分和排序。第四章对财务绩效评价的结果进行横向和纵向分析,并提出合理对策。最后一部分是研究结论和展望。比较分析后,对我国物流上市公司发展现状有了一个全面的认识。对物流上市公司发展中存在的问题提出相应解决对策,完善我国物流上市公司财务绩效评价体系。
[Abstract]:Logistics industry is an important part of our national economy, the promotion of economic development is self-evident. Facing the adjustment of industrial structure, the trend of globalization of logistics resources allocation is strengthened. It is an important way to realize economic transformation to improve logistics efficiency and reduce cost. With the development of economy, multinational logistics companies pour into Chinese logistics market, and the competition of logistics industry intensifies. If logistics enterprises want to gain a place in the process of economic globalization, they must improve their own quality, focus on reducing logistics costs, and improve the overall efficiency of logistics enterprises. Therefore, it is of great significance to evaluate the performance of listed logistics companies. The higher evaluation ability and the outstanding performance are inseparable, further refines our country listed company classification, is advantageous to the enterprise performance reasonable appraisal, thus enhances the enterprise performance. In this paper, SPSS19.0 software, principal component analysis method and stepwise linear regression method are used to screen the financial indicators, determine the weight and construct the financial performance evaluation index system of Chinese logistics listed companies. The financial performance of listed logistics companies is studied. The first chapter of this paper is the introduction. The second chapter is related concepts and theoretical elaboration. The third chapter introduces the construction of the financial performance evaluation index system of Chinese logistics listed companies, and calculates the comprehensive score and ranking of the financial performance of the logistics listed companies under the financial performance evaluation system of Chinese logistics listed companies by using the collected data. Chapter four analyzes the results of financial performance evaluation horizontally and vertically, and puts forward reasonable countermeasures. The last part is the conclusion and prospect. After comparative analysis, we have a comprehensive understanding of the current situation of logistics listed companies in China. To solve the problems in the development of logistics listed companies, and perfect the financial performance evaluation system of logistics listed companies in China.
【学位授予单位】：中北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F253.7

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