电子商务环境下家电行业资产结构与经营绩效关系研究

发布时间：2018-04-08 18:52

本文选题：家电行业　切入点：上市公司　出处：《广东工业大学》2014年硕士论文

【摘要】：公司资产结构和经营绩效关系的问题是资产结构理论界探讨的永恒话题,同时它也是一个具有重大理论价值和实践意义的研究课题。“资产结构的设置状况是否合理对公司经营绩效的提高有着重要的影响”这一结论已被大家所认可,财务学家们也一直在努力寻求资产结构与企业价值、公司绩效的关系。目前,国内外学者大都偏向于研究资本结构对公司绩效的影响,而资产结构与公司绩效关系方面的探索就比较少。与此相对应的针对家电上市公司资产结构与经营绩效关系方面的研究就更加之少。随着经济的发展和网络的普及,电子商务对于广大民众来说已经不再陌生,网络购物也越来越多的成为广大消费者的消费方式。而近年来,网上家电的销售额也以快速的速度发展,各大家电企业的巨头也纷纷建立了网络销售渠道。随着市场竞争的日愈激烈,传统家电企业的发展可谓是如履薄冰。家电行业竞争格局逐渐恶化,价格预期持续降低。如今各大家电企业不单单是在网络上加快了扩张步伐,在实体店中也不断加大促销力度。家电行业在这极具挑战性的发展背景下,其自身的资产结构是否还能适应新时代的要求?本文希望通过研究电子商务环境下家电企业资产结构与经营绩效的关系,为家电企业在新环境下对各种资产的投资提出建议。因此,以家电上市公司为研究对象,分析其资产结构与经营绩效的关系显得很有必要。那么,我国家电上市公司的资产结构与经营绩效到底有什么样的关系?怎样才能优化家电上市公司的资产结构,提高家电上市公司的经营绩效?研究资产结构的目的在于为资产结构和公司经营绩效的关系提供理论解释和预言,在实践中为资产结构的优化、经营绩效的提高提供理论指导。本文以我国家电上市公司的资产结构与经营绩效的关系为研究对象,首先阐述了资产结构与经营绩效的相关理论,然后对家电行业的发展现状和特点进行描述,接着从理论和实证两个角度探讨了我国家电上市公司资产结构与经营绩效的关系,最后尝试在研究分析的基础上提出优化资产结构、提高经营绩效的建议。
[Abstract]:The relationship between corporate asset structure and operating performance is an eternal topic in the theoretical circle of asset structure, and it is also a research subject of great theoretical value and practical significance.The conclusion that whether the asset structure is reasonable or not has an important effect on the improvement of the company's operating performance. The financial experts have been trying to find out the relationship between the asset structure and the enterprise value and the company performance.At present, most scholars at home and abroad tend to study the impact of capital structure on corporate performance, while the relationship between asset structure and corporate performance is less explored.There is less research on the relationship between asset structure and operating performance of household appliance listed companies.With the development of economy and the popularization of network, electronic commerce is no longer unfamiliar to the general public.In recent years, the sales of online home appliances are also developing at a rapid rate, and the giants of major home appliances enterprises have established network sales channels one after another.With the increasingly fierce competition in the market, the development of traditional home appliance enterprises can be described as treading thin ice.The competition pattern of home appliance industry is worsening gradually, the price expectation continues to decrease.Now the major home appliances enterprises not only in the network to speed up the pace of expansion, in the physical stores also continue to increase promotion efforts.Under the background of this challenging development, can the household appliance industry's own asset structure adapt to the requirements of the new era?This paper hopes to study the relationship between the property structure and the operating performance of the household appliances enterprises under the environment of electronic commerce, and put forward some suggestions for the household appliance enterprises to invest in various kinds of assets in the new environment.Therefore, it is necessary to analyze the relationship between asset structure and operating performance.So, what is the relationship between the asset structure and the operating performance of the listed companies in China?How can we optimize the asset structure of the listed companies and improve the performance of the listed companies?The purpose of studying asset structure is to provide theoretical explanation and prediction for the relationship between asset structure and company's operating performance, and to provide theoretical guidance for the optimization of asset structure and the improvement of operating performance in practice.This paper takes the relationship between the asset structure and the operating performance of the household appliance listed companies as the research object, firstly expounds the related theories of the asset structure and the operating performance, and then describes the current situation and characteristics of the household appliance industry.Then it discusses the relationship between asset structure and operating performance of Chinese household appliance listed companies from both theoretical and empirical perspectives. Finally, it tries to put forward some suggestions on optimizing asset structure and improving management performance on the basis of research and analysis.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.6;F724.6

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