我国汽车整车业上市公司经营绩效评价研究
发布时间：2019-06-06 08:06
【摘要】：汽车行业作为我国支柱产业之一，近几年来蓬勃发展，这不但对我国经济的发展有重大意义，也使得我国成为全球汽车重要的市场之一。在这样发展迅猛的背景下，对我国汽车行业上市公司进行经营绩效评价研究尤为重要。所以，本文以19家汽车整车业上市公司为研究对象，对其经营业绩进行了分析和综合评价，以提高汽车整车业上市公司的经营业绩水平。 具体来讲，全文共分为五个部分。第一部分综述了国内外对于上市公司经营绩效评价研究的现状，指出了文章的研究内容与方法，并提出了本文的主要创新点。第二部分是理论研究，阐述了上市公司经营业绩评价的基础理论，并描述了上市公司经营业绩评价的内容与方法。第三部分从汽车整车业上市公司的总体发展状况入手，选取了19家具有代表性的上市公司为样本，从财务指标方面对汽车整车业上市公司进行了的分析，并在此基础上制定汽车整车业评价标准，最后采用现代沃尔评分法对19家汽车整车业上市公司进行综合分析。第四部分选取比较具有代表性的汽车行业上市公司—长城汽车股份有限公司，与行业比较同时，从纵向角度进行五年的财务指标分析，找出影响其经营业绩的主要因素，并针对问题提出相应对策。最后进行全文总结，并提出研究的不足之处。 在对国内外经营业绩评价方法理论进行系统分析与总结的基础上，本文的主要创新点有:第一，选取我国汽车整车业的19家上市公司进行描述性分析和实证分析，探寻我国汽车整车业上市公司的经营效益，，运用改进的沃尔评分方法尝试性地对我国汽车整车业上市公司的经营业绩进行了评价分析与排名；第二，构建了个别与整体相结合的研究框架，先用沃尔评分法对19家上市公司进行综合排名，再从中选取典型公司进行个别分析。
[Abstract]:As one of the pillar industries in China, the automobile industry has flourished in recent years, which is not only of great significance to the development of China's economy, but also makes China become one of the important global automobile markets. Under the background of rapid development, it is particularly important to evaluate the operating performance of listed companies in China's automobile industry. Therefore, this paper takes 19 listed companies in the automobile industry as the research object, analyzes and comprehensively evaluates their operating performance, in order to improve the operating performance level of the listed companies in the automobile whole car industry. Specifically, the full text is divided into five parts. The first part summarizes the present situation of the research on the performance evaluation of listed companies at home and abroad, points out the research contents and methods of the article, and puts forward the main innovations of this paper. The second part is theoretical research, which expounds the basic theory of operating performance evaluation of listed companies, and describes the contents and methods of operating performance evaluation of listed companies. The third part starts with the overall development of the listed companies in the automobile whole car industry, selects 19 representative listed companies as samples, and analyzes the listed companies in the automobile whole car industry from the aspect of financial indicators. On this basis, the evaluation standard of automobile whole car industry is worked out, and finally, 19 listed companies in automobile whole car industry are comprehensively analyzed by using modern Wall scoring method. The fourth part selects the representative automobile industry listed company-Great Wall Automobile Co., Ltd., at the same time, from the vertical point of view, carries on the five-year financial index analysis, finds out the main factors that affect its operating performance. The corresponding countermeasures are put forward in view of the problems. Finally, the full text is summarized, and the shortcomings of the study are put forward. On the basis of systematic analysis and summary of the theory of business performance evaluation methods at home and abroad, the main innovations of this paper are as follows: first, 19 listed companies in China's automobile industry are selected for descriptive analysis and empirical analysis. This paper probes into the operating benefit of the listed companies in the automobile whole automobile industry of our country, and tries to evaluate and rank the operating performance of the listed companies in the automobile whole automobile industry of our country by using the improved Wall scoring method. Secondly, the research framework of combining individual with the whole is constructed. First, 19 listed companies are ranked by Wall scoring method, and then the typical companies are selected for individual analysis.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F275
本文编号：2494204
[Abstract]:As one of the pillar industries in China, the automobile industry has flourished in recent years, which is not only of great significance to the development of China's economy, but also makes China become one of the important global automobile markets. Under the background of rapid development, it is particularly important to evaluate the operating performance of listed companies in China's automobile industry. Therefore, this paper takes 19 listed companies in the automobile industry as the research object, analyzes and comprehensively evaluates their operating performance, in order to improve the operating performance level of the listed companies in the automobile whole car industry. Specifically, the full text is divided into five parts. The first part summarizes the present situation of the research on the performance evaluation of listed companies at home and abroad, points out the research contents and methods of the article, and puts forward the main innovations of this paper. The second part is theoretical research, which expounds the basic theory of operating performance evaluation of listed companies, and describes the contents and methods of operating performance evaluation of listed companies. The third part starts with the overall development of the listed companies in the automobile whole car industry, selects 19 representative listed companies as samples, and analyzes the listed companies in the automobile whole car industry from the aspect of financial indicators. On this basis, the evaluation standard of automobile whole car industry is worked out, and finally, 19 listed companies in automobile whole car industry are comprehensively analyzed by using modern Wall scoring method. The fourth part selects the representative automobile industry listed company-Great Wall Automobile Co., Ltd., at the same time, from the vertical point of view, carries on the five-year financial index analysis, finds out the main factors that affect its operating performance. The corresponding countermeasures are put forward in view of the problems. Finally, the full text is summarized, and the shortcomings of the study are put forward. On the basis of systematic analysis and summary of the theory of business performance evaluation methods at home and abroad, the main innovations of this paper are as follows: first, 19 listed companies in China's automobile industry are selected for descriptive analysis and empirical analysis. This paper probes into the operating benefit of the listed companies in the automobile whole automobile industry of our country, and tries to evaluate and rank the operating performance of the listed companies in the automobile whole automobile industry of our country by using the improved Wall scoring method. Secondly, the research framework of combining individual with the whole is constructed. First, 19 listed companies are ranked by Wall scoring method, and then the typical companies are selected for individual analysis.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F275
【引证文献】
相关硕士学位论文 前2条
1 严晨楠;李尔并购新潮的财务绩效研究[D];华东师范大学;2016年
2 郭倩;非上市公司价值评估中特定风险调整系数的研究[D];北京交通大学;2015年
本文编号：2494204
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