基于可拓理论的中国上市航空公司绩效评价研究
发布时间：2018-12-15 10:20
【摘要】：伴着航空行业的逐步发展和经济全球化的整体环境背景，航空业作为通用的交通方式之一，其运输量也变得越来越大；同时国内的航空市场逐渐的敞开大门，我国的航空环境也逐步有了向国际航空自由化靠拢的发展趋势。中国加入世贸组织以来，我国本土航空企业面临国际化的严峻考验以及不可估量的发展机遇。目前我国A股上市的航空企业有四家，同时越来越多的地方航空、民营航空发展迅速，总会有民营、地方航空企业准备上市的新闻报道，人们也开始关心航空企业的经营水平，对我国上市航空企业的绩效进行评价在此时就显得十分必要了。 本文首先对绩效以及企业绩效评价概念及涵义进行界定，回顾了绩效评价的历史过程，总结了我国上市公司绩效评价的发展阶段；介绍了我国上市公司的绩效评价现状；通过分析我国上市航空公司绩效评价现状，指出当前我国上市航空公司绩效评价中存在的问题。构建了上市航空公司绩效评价指标体系，分别体现了企业的盈利能力状况、偿债能力状况、运营能力状况、发展能力状况以及运营类的非财务状况。 针对以往企业绩效评价中无法将财务和非财务指标结合的问题，本文在设计绩效评价的指标体系时，增设了部分非财务指标，将其纳入评价体系，利用可拓评价法，引入关联度的概念，把各类指标进行级别评判，以达到财务指标和非财务指标在评价结果上的统一性。结合2009到2011年我国四家A股上市的航空公司财务统计数据和生产运营数据，进行了实证研究，对评判的结果进行了横向与纵向的比较分析。通过实证研究，客观反映了我国航空公司绩效的实际水平，，验证了航空企业绩效评价理论与评价方法在实际应用中的科学性及其有效性，也验证了可拓评价法在航空企业绩效评价中的可行性和适用性，为后续的研究提供了参考。
[Abstract]:With the gradual development of aviation industry and the overall environmental background of economic globalization, aviation industry as one of the general transportation mode, its transport volume has become more and more large; At the same time, the domestic aviation market opens the door gradually, the aviation environment of our country also has the development trend to the international aviation liberalization step by step. Since China's entry into WTO, China's local aviation enterprises are facing a severe challenge of internationalization and inestimable opportunities for development. At present, there are four A-share listed airlines in China. At the same time, more and more local airlines are developing rapidly, and there will always be news reports that local airlines are preparing to go on the market. People are also beginning to care about the management level of aviation enterprises. It is necessary to evaluate the performance of listed airlines in China at this time. This paper first defines the concept and meaning of performance evaluation, reviews the historical process of performance evaluation, summarizes the development stage of performance evaluation of listed companies in China, and introduces the current situation of performance evaluation of listed companies in China. By analyzing the current situation of performance evaluation of listed airlines in China, this paper points out the existing problems in the performance evaluation of listed airlines in China. The performance evaluation index system of listed airlines is constructed, which reflects the profitability, solvency, operating capacity, development capacity and non-financial status of the enterprise respectively. In order to solve the problem that financial and non-financial indicators can not be combined in the past, this paper adds some non-financial indicators to the performance evaluation system, and applies the extension evaluation method to the evaluation system. The concept of correlation degree is introduced to judge all kinds of indexes in order to achieve the unity of financial indicators and non-financial indicators in the evaluation results. Based on the financial statistics and production and operation data of four A-share listed airlines in China from 2009 to 2011, this paper makes an empirical study, and makes a comparative analysis of the results of the judgment both horizontally and vertically. Through the empirical research, it objectively reflects the actual level of airline performance in China, and verifies the scientific nature and validity of the theory and method of performance evaluation in the practical application. It also verifies the feasibility and applicability of extension evaluation method in aviation enterprise performance evaluation, and provides a reference for further research.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F272.5;F562.6;F224
本文编号：2380474
[Abstract]:With the gradual development of aviation industry and the overall environmental background of economic globalization, aviation industry as one of the general transportation mode, its transport volume has become more and more large; At the same time, the domestic aviation market opens the door gradually, the aviation environment of our country also has the development trend to the international aviation liberalization step by step. Since China's entry into WTO, China's local aviation enterprises are facing a severe challenge of internationalization and inestimable opportunities for development. At present, there are four A-share listed airlines in China. At the same time, more and more local airlines are developing rapidly, and there will always be news reports that local airlines are preparing to go on the market. People are also beginning to care about the management level of aviation enterprises. It is necessary to evaluate the performance of listed airlines in China at this time. This paper first defines the concept and meaning of performance evaluation, reviews the historical process of performance evaluation, summarizes the development stage of performance evaluation of listed companies in China, and introduces the current situation of performance evaluation of listed companies in China. By analyzing the current situation of performance evaluation of listed airlines in China, this paper points out the existing problems in the performance evaluation of listed airlines in China. The performance evaluation index system of listed airlines is constructed, which reflects the profitability, solvency, operating capacity, development capacity and non-financial status of the enterprise respectively. In order to solve the problem that financial and non-financial indicators can not be combined in the past, this paper adds some non-financial indicators to the performance evaluation system, and applies the extension evaluation method to the evaluation system. The concept of correlation degree is introduced to judge all kinds of indexes in order to achieve the unity of financial indicators and non-financial indicators in the evaluation results. Based on the financial statistics and production and operation data of four A-share listed airlines in China from 2009 to 2011, this paper makes an empirical study, and makes a comparative analysis of the results of the judgment both horizontally and vertically. Through the empirical research, it objectively reflects the actual level of airline performance in China, and verifies the scientific nature and validity of the theory and method of performance evaluation in the practical application. It also verifies the feasibility and applicability of extension evaluation method in aviation enterprise performance evaluation, and provides a reference for further research.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F272.5;F562.6;F224
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