钢铁行业上市公司绩效评价方法比较研究

发布时间：2018-03-26 02:58

本文选题：钢铁行业上市公司　切入点：绩效评价　出处：《内蒙古财经大学》2014年硕士论文

【摘要】：钢铁业在国民经济中发挥着重要的作用，作为国民经济的支柱产业，直接关系着多个行业的发展状况，同时，钢铁行业的发展水平也是综合国力的象征。钢铁行业上市公司作为这一行业中的代表，发展状况与绩效水平受到广泛关注，对其绩效水平进行评价和分析能够较客观的了解发展情况，对改善其发展状况，制定相关政策有重要的作用。论文在分析已有研究成果的基础上，对绩效评价的方法进行简要叙述，并采用因子分析法和EVA方法对同一样本32家钢铁行业上市公司的绩效评价进行实际操作，，得出在两种不同评价方法下的排名情况，并对所使用方法的优缺点进行评述。本文进一步选用了DEA模型中的CCR模型和BCC模型来评价我国钢铁行业上市公司的绩效水平。通过对选择投入、产出指标，筛选决策单元，对模型进行计算等步骤，构架了一套完整的，基于DEA的钢铁行业上市公司绩效评价模型。在具体的数据研究过程中，本文选取了在沪深两市A股上市的20家钢铁行业上市公司作为研究样本，从纵向和横向两个方面对比分析，得出钢铁行业上市公司整体业绩稳定性不强，整体发展水平一般的结论，并对单个企业改善绩效的方法进行了叙述。最后，结合分析的结果及钢铁行业的发展趋势对钢铁行业上市公司的评价方法总体进行了比较分析。本文的研究结果对于在钢铁行业上市公司的绩效评级方法选择，分析企业自身业绩、正确判断其与行业领先企业间的差距及确定改进方式方面具有一定的实用价值。
[Abstract]:The steel industry plays an important role in the national economy. As the pillar industry of the national economy, it is directly related to the development of many industries, at the same time, The development level of iron and steel industry is also the symbol of comprehensive national strength. Evaluation and analysis of its performance level can objectively understand the development situation and play an important role in improving its development situation and formulating relevant policies. Based on the analysis of the existing research results, the paper briefly describes the methods of performance evaluation, and applies factor analysis method and EVA method to the performance evaluation of 32 listed companies in the same sample of iron and steel industry. To get the ranking under two different evaluation methods, In this paper, the CCR model and BCC model of DEA model are used to evaluate the performance of listed companies in China's iron and steel industry. Through the selection of input, output indicators, and selection of decision-making units, this paper makes a review of the advantages and disadvantages of the methods used. A complete performance evaluation model of listed companies in steel industry based on DEA is set up by calculating the model. In the process of specific data research, This paper selects 20 steel industry listed companies listed in Shanghai and Shenzhen A-shares as the research sample, compares and analyzes the vertical and horizontal aspects, and draws the conclusion that the overall performance stability of steel industry listed companies is not strong. The general conclusion of the overall level of development, and the individual enterprise performance improvement methods are described. Finally, combined with the results of the analysis and the development trend of the steel industry, the evaluation methods of the listed companies in the steel industry are compared and analyzed. The results of this paper have certain practical value in selecting the performance rating methods of listed companies in steel industry, analyzing the performance of enterprises themselves, correctly judging the gap between them and leading enterprises in the industry, and determining the ways of improvement.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.5;F426.31

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