基于灰色关联的煤灰上市公司财务绩效评价研究

发布时间：2018-01-06 03:30

本文关键词：基于灰色关联的煤灰上市公司财务绩效评价研究　出处：《西安科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：在当前煤炭行业发展较为低迷的新形势下,对煤炭上市公司的财务绩效进行科学评价不仅对于上市公司本身,而且对于整个煤炭行业的发展都具有重要的现实意义。本文在借鉴国内外学者的研究成果之上,对26家煤炭上市公司2012-2016年的财务报表数据进行分析,构建了煤炭上市公司财务绩效评价的指标体系,在对指标进行筛选时,采用聚类分析法和非参数检验结合运用,随后运用改进后的CRITIC客观赋权法对经过筛选的指标赋权。在此基础上,运用灰色关联分析法,辅之以赋予时间维度权数,构建了煤炭上市公司财务绩效评价的灰色动态模型,并对我国煤炭上市公司的财务绩效进行了实证分析与评价,得到了煤炭上市公司的财务绩效动态综合排名。研究结论表明:煤炭上市公司财务绩效管理水平差异较大,影响煤炭上市公司财务绩效水平的因素也各不相同。因此,对于排名位于前五名的煤炭上市公司应有忧患意识,在保证自己已有优势的基础上,扬长避短,不断增强自身的经营管理能力和财务绩效水平;对于排名位于后五位的煤炭上市公司应在明晰经营管理重点的同时,立足于多元发展战略,并通过资产重组等形式,增强各个方面的能力,进而提高自身的财务绩效水平。
[Abstract]:Under the new situation of the low development of the coal industry, the scientific evaluation of the financial performance of the listed coal companies is not only for the listed companies themselves. And for the development of the entire coal industry has important practical significance. This paper on the basis of the domestic and foreign scholars' research results. This paper analyzes the data of 26 coal listed companies' financial statements in 2012-2016, and constructs an index system for evaluating the financial performance of coal listed companies. Cluster analysis and non-parametric test are used together, then the improved CRITIC objective weighting method is used to weight the selected indicators. On this basis, grey relational analysis method is used. Supplemented by giving time dimension weights, this paper constructs a grey dynamic model of financial performance evaluation of coal listed companies, and makes an empirical analysis and evaluation of the financial performance of coal listed companies in China. The comprehensive ranking of the financial performance of coal listed companies is obtained. The research results show that the level of financial performance management of coal listed companies is quite different. The factors that affect the financial performance of coal listed companies are different. Therefore, for the top five coal listed companies should have a sense of distress, on the basis of ensuring their own advantages, strengthen their strengths and circumvent their weaknesses. Constantly enhance their management ability and financial performance level; For the listed coal companies in the bottom five, we should make clear the key points of operation and management, at the same time, based on the multiple development strategy, and through the form of asset restructuring, enhance the ability of all aspects. And then improve their own financial performance level.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7;F832.51

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