因素分析法视角下电子商务企业经营绩效评价

发布时间：2018-11-23 19:50

【摘要】：随着当前互联网的普及和大数据时代的到来,四通八达的快捷物流和有效的电子支付结算,使得电商企业成为当下热门行业。相对于传统零售企业而言,电商企业的业务模式繁多、业务复杂,在金融风险频发的情况下,电商行业的经营要可持续经营下去,需要迫切提高经营财务分析的能力。本文以财务分析核心指标——股东权益报酬率(又称净资产收益率)为例,选择了苏宁云商企业(A股代码002024)2012—2014三年的财务报表数据作为分析样本,采用因素分析法开展实证分析,得出电商企业的经营绩效、营运效率和资本结构的配比情况,提出了电商企业提高整体经营效益的可行性建议。
[Abstract]:With the popularity of the Internet and the arrival of big data era, the rapid logistics and effective electronic payment and settlement in all directions make e-commerce enterprises become a hot industry. Compared with the traditional retail enterprises, e-commerce enterprises have a variety of business models and complex business. In the case of frequent financial risks, the ability of financial analysis needs to be improved urgently if the management of e-commerce industry is to be sustainable. Taking the core index of financial analysis, the return on shareholders' equity (also called return on net assets) as an example, this paper chooses the financial report data of Su Ning Yunshang Enterprise (A share Code 002024) as the analysis sample for 2012-2014. By using factor analysis to carry out empirical analysis, the paper draws the operating performance, operation efficiency and the proportion of capital structure of e-commerce enterprises, and puts forward some feasible suggestions on how to improve the overall operating efficiency of e-commerce enterprises.
【作者单位】：苏州经贸职业技术学院;
【基金】：江苏高校哲学社会科学基金项目课题“经济新常态下提升众创空间竞争力路径研究”(项目编号2017SJB1453)阶段性成果苏州市教育科学“十三五”规划重点项目课题“高职院校四方协同模式下内园外站人才培养创新实践研究”(项目编号16000Z00)阶段性成果苏州经贸职业技术学院院级科研项目课题“提升高职院校众创空间竞争力的对策研究”(项目编号KY-ZS1603)阶段性成果
【分类号】：F715.5;F724.6

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