三一重工与中联重科运营模式与财务业绩比较研究

发布时间：2017-12-30 20:08

本文关键词：三一重工与中联重科运营模式与财务业绩比较研究　出处：《厦门大学》2014年硕士论文　论文类型：学位论文

【摘要】：工程机械制造业被誉为是中国制造业的脊梁。从2009年起,中国工程机械制造业的销售收入已跃居全球第一,并连续多年保持领先,在我国经济发展中发挥着不可或缺的重要作用。然而,同大多数行业一样,在我国工程机械制造行业中,也存在着良莠不齐的状况。造成这种现状的因素有很多,运营模式(包括交易结构、销售方式、财务策略、扩张策略等)无疑是影响工程机械制造企业经营业绩的一个重要因素。遗憾的是,目前鲜有研究围绕工程机械制造企业运营模式与财务业绩的问题展开深入探索。本文选取工程机械行业中非常具有代表性的两家公司——三一重工股份有限公司与中联重科股份有限公司作为研究对象,试图深入考察运营模式差异可能对企业财务业绩产生的影响。事实上,这两家成功的工程机械制造商在产品结构、企业规模等方面都非常相近,但它们的运营模式却截然不同。本文旨在探索这两家公司的运营模式存在何种差异?这些差异会在财务报表中如何体现?进而将对公司财务业绩产生什么影响?本文将在比较不同运营模式会计处理差异的基础上,通过财务报表的三维比较和财务业绩指标对比分析,来逐一解答这些问题。论文共分为六章：第一章是绪论,介绍了本文的研究背景,简要阐述了论文选题的原因、研究内容和研究框架；第二章描述了工程机械行业的特点,重点介绍工程机械行业的发展概况与市场销售状况；第三章是本文研究的起点,侧重于比较三一重工和中联重科这两家公司在运营模式及关键会计处理上的差异；第四章承袭上一章的分析,进一步对三一重工与中联重科两家公司的财务报表进行三维分析,并考察了运营模式差异对这两家公司财务报表的影响；第五章是本文的关键部分,旨在通过财务业绩指标的细致比较和深入分析,对比这两家公司财务业绩的优劣之处,进一步解析运营模式对财务业绩的影响；第六章是本文的结论部分,主要是对本文的研究进行概括总结,同时指出了本文的不足之处。
[Abstract]:Construction machinery manufacturing industry is regarded as the backbone of Chinese manufacturing industry. Since 2009, the sales revenue of construction machinery manufacturing industry in China has leapt to the first in the world and has been leading for many years. It plays an indispensable and important role in the economic development of our country. However, like most industries, it is in the construction machinery manufacturing industry of our country. There are also mixed conditions. There are many factors contributing to this situation, business models (including the structure of transactions, sales, financial strategies. Expansion strategy is undoubtedly an important factor affecting the operating performance of construction machinery manufacturing enterprises. Unfortunately. At present, few researches focus on the operation mode and financial performance of construction machinery manufacturing enterprises. In this paper, two representative companies in the construction machinery industry-Sany heavy Industry Co., Ltd. and Zhonglian heavy Technology Co., Ltd. as the research object. In fact, the two successful construction machinery manufacturers are very similar in terms of product structure, enterprise size and so on. But their business models are very different. The purpose of this paper is to explore the differences between the two companies. How will these differences be reflected in the financial statements? What effect will it have on the financial performance of the company? On the basis of comparing accounting treatment differences between different operating modes, this paper will answer these questions one by one by comparing the three dimensional financial statements and the comparative analysis of financial performance indicators. The thesis is divided into six chapters: the first chapter is the introduction, introduced the research background of this paper, briefly described the reasons for the topic, research content and research framework; The second chapter describes the characteristics of the construction machinery industry, focusing on the development of the construction machinery industry and market sales situation; The third chapter is the starting point of this study, focusing on the comparison of Sany heavy Industry and China LianLiangke in the operation model and key accounting treatment differences; Chapter 4th carries on the analysis of the previous chapter, further analyzes the financial statements of Sany heavy Industry and Zhonglian heavy Company, and examines the influence of the difference of operation mode on the financial statements of the two companies. Chapter 5th is the key part of this paper, which aims to compare the advantages and disadvantages of the two companies' financial performance through the detailed comparison and in-depth analysis of the financial performance indicators, and further analyze the impact of the operation mode on the financial performance. Chapter 6th is the conclusion of this paper, mainly summarizes the research of this paper, and points out the shortcomings of this paper.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.4;F275

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