亚盛集团财务竞争力评价与提升研究

发布时间：2018-04-30 14:04

本文选题：亚盛集团 + 企业竞争力　；参考：《兰州理工大学》2016年硕士论文

【摘要】：农业是立国之本,强国之基。农业在满足国民基本生活需求的同时,也促进了我国经济的稳定发展。农业类上市公司是促使农业快速发展的重要组织,因此,加快农业类上市公司的发展显得尤为必要。而农业类上市公司获得长足发展的关键在于其强有力企业竞争能力。企业竞争力,特别是企业财务竞争力,对企业的发展至关重要,对于农业类上市企业亦是如此。对农业类上市公司对自身财务竞争力进行评价,并进行合理定位,针对性采取相应对策以提升自身财务竞争地位,对实现其自身发展以及保持农业的健康、可持续发展均具有积极意义。所以,本文采取解剖麻雀的方式,选择经济欠发达、自然条件恶劣西部地区农业类上市公司代表--亚盛集团财务竞争力进行评价,以确定其在同行业中的财务竞争地位,为亚盛集团以及其他同行业上市公司提升自身财务竞争力提供参考。本文首先对国内外学者关于企业竞争力及企业财务竞争力的研究进行了系统的总结,发现国内外学者对企业财务竞争力研究的侧重点存在不同之处:国外学者侧重研究企业财务竞争力基础理论的研究,而国内学者则侧重采用各种数理统计方法对其进行实证研究。然后,对企业竞争力和企业财务竞争力来源的基础理论、企业财务竞争力评价方法等与企业财务竞争力密切相关的理论进行了归纳,为正确评价亚盛集团企业财务竞争力提供理论支撑。接着,采用SWOT分析方法对亚盛集团当前的发展现状进行了剖析,从理论的角度对亚盛集团竞争力进行了初步分析,为分析其财务竞争力的提供了前提条件。再次,采用主成分分析方法,并从营运竞争能力、偿债竞争能力、盈利竞争能力、发展竞争能力等四个方面对亚盛集团财务竞争力进行了实证分析,明确了亚盛集团在同行业中的竞争地位。最后,根据SWOT分析和主成分分析的相关结果,针对性地提出了提升亚盛集团财务竞争力的相关对策建议。
[Abstract]:Agriculture is the foundation of the nation and the foundation of the country. Agriculture not only meets the basic living needs of the people, but also promotes the steady development of our economy. Agricultural listed companies are important organizations to promote the rapid development of agriculture, so it is necessary to accelerate the development of agricultural listed companies. The key to the rapid development of agricultural listed companies lies in their competitive power. The competitiveness of enterprises, especially the financial competitiveness of enterprises, is very important to the development of enterprises, and so is the agricultural listed enterprises. This paper evaluates the financial competitiveness of agricultural listed companies, and makes a reasonable positioning, taking corresponding countermeasures to improve their financial competition status, to realize their own development and to maintain the health of agriculture. Sustainable development is of positive significance. Therefore, this paper adopts the way of dissecting sparrows and chooses the representative of agricultural listed companies in the western regions of China-Yasheng Group to evaluate the financial competitiveness of the agricultural listed companies in the same trade, so as to determine their financial competitive position in the same industry. For the Asian Sheng Group and other listed companies in the same industry to enhance their financial competitiveness to provide reference. First of all, this paper makes a systematic summary of the research on the competitiveness of enterprises and the financial competitiveness of enterprises at home and abroad. It is found that scholars at home and abroad have different emphases on the research of enterprise financial competitiveness: foreign scholars focus on the basic theory of enterprise financial competitiveness. Domestic scholars focus on the use of various mathematical statistical methods for empirical research. Then, the basic theory of enterprise competitiveness and the source of enterprise financial competitiveness, the evaluation methods of enterprise financial competitiveness and other theories closely related to enterprise financial competitiveness are summarized. For the correct evaluation of the financial competitiveness of the Asian Sheng Group to provide theoretical support. Then, using SWOT analysis method, the paper analyzes the current situation of the development of the Asian Sheng Group, and makes a preliminary analysis of the competitiveness of the Asian Sheng Group from the theoretical point of view, which provides a prerequisite for the analysis of its financial competitiveness. Thirdly, using principal component analysis method, and from four aspects of operational competitiveness, solvency competitiveness, profitability competitiveness, development competitiveness of the financial competitiveness of the Asian Sheng Group empirical analysis, The competitive position of the Asian Sheng Group in the same industry has been clarified. Finally, according to the related results of SWOT analysis and principal component analysis, this paper puts forward the relevant countermeasures and suggestions to enhance the financial competitiveness of the Asian Sheng Group.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F324;F302.6

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