基于财务指标的服务业上市公司竞争力研究

发布时间：2018-03-26 16:37

本文选题：服务业　切入点：竞争力　出处：《长沙理工大学》2012年硕士论文

【摘要】：20世纪特别是二战之后，世界经济结构发生了巨大变革，产业发展重点从工业制造业领域转向服务业领域，全球产业结构呈现出由“工业型经济”向“服务型经济”的重大转变，服务业以前所未有的速度加快发展，成为影响世界经济发展的重要力量。当今世界已进入了一个服务经济时代，尤其是随着现代科学技术向服务业的加速渗透，服务业不断衍生出新的发展方式。使之在现代经济发展过程中占据越来越重要的地位。前人对服务业的竞争力研究大部分侧重于区域服务业的研究，对服务业的行业研究不够，论文从现有的竞争力研究入手，从理论与实证相结合的角度，以服务业上市公司为例，采用因子分析方法进行实证分析，试图通过对我国服务业的竞争力研究，找出影响服务业竞争力的影响因素，为我国服务业提升自身竞争力提供理论依据。本文以2010年全国641家服务业上市公司为研究对象，基于财务指标进行实证分析。根据我国服务业上市公司竞争力的特点和构成构建出评价服务业竞争力的指标体系，利用SPSS软件中的因子分析方法，从盈利能力、营运能力、偿债能力和成长能力四个方面对上市公司财务竞争力进行综合评价。结果表明，盈利能力在服务业上市公司财务竞争力评价中起主导作用，偿债能力和营运能力的作用相对不足，成长能力最弱。但有上市公司在2010年因盈利能力较强而综合排名靠前，在2011年的发展中，明显表出出后劲不足，成为ST企业。这说明，在长期的发展中，仅靠盈利能力强的非均衡性发展是不具可持续性优势的。此外，服务业上市公司财务竞争力整体水平不高，综合竞争力因子得分大于0.4的公司仅有79家，强弱分布不均，，87.66%的上市公司处于中等或较弱的等级。对此，本文提出相关对策，如提高财务竞争力对策、产业化和城市化发展对策、就业和人才资源对策，以期对推动服务业把握机遇、迎接挑战和健康发展有所帮助。
[Abstract]:In the 20th century, especially after World War II, great changes have taken place in the structure of the world economy, and the focus of industrial development has shifted from the field of industrial manufacturing to the field of service. The global industrial structure is undergoing a major transformation from an "industrial economy" to a "service-oriented economy", and the service industry is speeding up its development at an unprecedented speed. The world has entered an era of service economy, especially with the accelerated infiltration of modern science and technology into the service industry. The service industry is becoming more and more important in the process of modern economic development. Most of the previous researches on the competitiveness of the service industry focused on the regional service industry, but not enough on the service industry. This paper starts with the existing competitiveness research, from the perspective of combining theory with empirical research. Taking the listed companies of service industry as an example, this paper uses factor analysis method to analyze the competitiveness of service industry in China, and tries to find out the factors that affect the competitiveness of service industry. To provide theoretical basis for our service industry to enhance their competitiveness. This paper takes 641 listed service companies in China in 2010 as the research object, and carries on the empirical analysis based on the financial index. According to the characteristics and composition of the competitiveness of the listed companies in the service industry, the paper constructs an index system to evaluate the competitiveness of the service industry. By using the factor analysis method in SPSS software, the financial competitiveness of listed companies is evaluated from four aspects: profitability, operating capacity, solvency and growth ability. Profitability plays a leading role in the evaluation of the financial competitiveness of listed companies in the service industry. The function of solvency and operation ability is relatively insufficient, and the growth ability is the weakest. However, some listed companies ranked the top in 2010 because of their strong profitability. In the development of 2011, the apparent lack of momentum to become a St enterprise. This shows that in long-term development, there is no sustainable advantage to rely solely on highly profitable non-equilibrium development. The overall level of financial competitiveness of the listed companies in the service industry is not high. There are only 79 companies with a score of more than 0.4 for the comprehensive competitiveness factor, and 87.66% of the listed companies with uneven distribution are in the middle or weaker grade. Such as improving financial competitiveness, industrialization and urbanization development, employment and human resources, in order to promote the service industry to seize the opportunity, meet the challenges and healthy development.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F715.5;F719;F224

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