国家铁路财务绩效评价研究
发布时间：2019-04-09 19:25
【摘要】：铁路一直都是我国的重要基础交通，在我国的经济发展和保证社会和谐稳定方面都起到了无可替代的重要作用。纵观国家铁路发展的历史，国家为了铁路事业的健康发展在进行不断地改革，以不断加强国家铁路的竞争实力，尤其是我国加入WTO后，面对国际国内各种交通行业的竞争与压力，国家更加大了对国家铁路的投入和改革力度。然而，伴随国家铁路不断扩大的投资建设和营运量，国家铁路的效益却每况愈下，甚至有些年份的利润出现的负值，资产负债率也逐步增大，居高不下，这些现象的出现，令人对国家铁路的财务绩效表现出很大的担忧，对国家铁路的财务绩效水平进行评价可以说迫在眉睫。因此本文正是在这样的一个背景下，站在财务绩效的角度，对国家铁路进行评价和分析。经过分析表明，国家铁路近九年来，财务绩效水平呈现出一个下降的趋势，而这其中最重要的原因就是我国政府对铁路的价格规制带来的一些负面效应，除此之外，宏观的环境政策、国家铁路承担的大量公益性运输和路线以及由于铁路融资环境过于单一而导致国家铁路的负债过重，这些都是导致国家铁路财务绩效水平下降的重要原因。针对这些原因，本文提出了一些相关的建议，目的就是为提高国家铁路财务绩效水平，不断增强国家铁路的实力，使之更好地参与到市场竞争之中，继续为我国的经济健康发展做出贡献。 全文一共分为6章。第一章：绪论。介绍了国家铁路财务绩效的研究背景和意义，对国内外的相关研究现状进行综述，并给出了本文的研究内容及技术路线。第二章：国家铁路概况及相关理论基础。介绍了国家铁路的概况，，主要包括国家铁路的概念、铁路的技术经济特征和发展历程，并对相关概念和财务绩效评价的方法进行介绍。第三章：财务绩效评价指标筛选及权重确定方法。指出了财务绩效评价时指标筛选的意义，并对本文指标筛选所选用的主成分分析法、逐步回归分析法和确定权重所用到的熵值法分别进行了详细介绍。第四章：国家铁路财务绩效评价。本章首先根据文献研究中各个学者关于铁路财务绩效指标体系的研究成果，结合国家铁路的特点，建立起一个铁路财务绩效评价的指标体系框架，然后依据国家铁路2003-2012年的统计数据对指标进行分析和筛选，并指标进行权重确定，计算出国家铁路每年财务绩效的综合得分值，最后依据研究结果，建立起一个用于评价国家铁路财务绩效的指标体系，并从偿债能力、营运能力、盈利能力、成长能力和综合得分值,这五个方面对国家铁路的财务绩效水平进行评价，评价结果表明，国家铁路的财务绩效存在整体下降的趋势。第五章：国家铁路财务绩效下降的原因分析。本章从宏观环境和政策、铁路价格规制、公益性运输和铁路债务性问题等方面分析国家铁路财务绩效下降的原因。第六章：提高国家铁路财务绩效的建议。本章主要根据国家铁路财务绩效下降的原因，给出理论上提高国家铁路财务绩效水平的建议。
[Abstract]:The railway has always been the important basic transportation of our country, and has played an irreplaceable role in the economic development of our country and the guarantee of social harmony and stability. Throughout the history of the development of the national railway, the state has constantly reformed the healthy development of the railway enterprise, so as to strengthen the competition power of the national railway, especially after China's entry into the WTO, to face the competition and pressure of various traffic industries in the international country, The state has made greater investment and reform of the national railway. However, with the expanding investment and operation of the national railway, the benefit of the national railway is getting worse, and even the negative value of the profit in some years, the debt-liability ratio is gradually increased, and the occurrence of these phenomena is high. The financial performance of the country's railways is of great concern, and the evaluation of the financial performance level of the country's railways can be said to be imminent. Therefore, in such a background, the paper evaluates and analyzes the national railway at the angle of financial performance. The analysis shows that, in the past nine years, the level of financial performance shows a downward trend, and the most important reason is the negative effects of the government on the price regulation of the railway, in addition to the macro environmental policy. The large amount of public welfare transport and route undertaken by the country's railways, as well as the overwork of the country's railways as a result of the fact that the railway financing environment is too single, is an important reason for the decline of the financial performance of the country's railways. In view of these reasons, some suggestions are put forward to improve the financial performance of the national railway and to strengthen the strength of the national railway, so as to make it better participate in the market competition and to continue to make a contribution to the development of our country's economic and health. The full text is divided into 6 Chapter 1. Chapter I: Xu In this paper, the background and significance of the research on the financial performance of the national railway are introduced, and the relevant research situation of the domestic and foreign countries is reviewed, and the research contents and technical ways of this paper are given. line. Chapter 2: State railway profile and related theoretical basis The paper introduces the general situation of the national railway, mainly including the concept of the national railway, the technical and economic characteristics and the development course of the railway, and the methods of the related concepts and the financial performance evaluation. The third chapter: the financial performance evaluation index screening and the weight determining party This paper points out the significance of the index selection in the performance evaluation of the financial performance, and the main component analysis method, the stepwise regression analysis method and the entropy method used to determine the weight are discussed in detail. The fourth chapter: the national railway financial performance evaluation In this chapter, the index system framework of a railway financial performance evaluation is set up according to the research results of various scholars in the literature study on the index system of railway financial performance, and then the index is analyzed and screened according to the statistics of the national railway in 2003-2012. According to the results of the study, a system for evaluating the financial performance of the country's railway is set up, and the ability of the service, the operating ability, the profitability, the growth ability and the comprehensive score are set up. The results show that the financial performance of the national railway is the trend of the overall decline. The fifth chapter: the reason of the decline of the financial performance of the national railway In this chapter, the paper analyzes the origin of the decline of the financial performance of the national railway from the aspects of macro environment and policy, railway price regulation, public welfare transport and railway debt problem. The sixth chapter: the construction of improving the financial performance of the national railway On the basis of the decline of the financial performance of the national railway, this chapter gives a theoretical basis for the improvement of the financial performance of the national railway.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F530.68;F532.6
本文编号：2455469
[Abstract]:The railway has always been the important basic transportation of our country, and has played an irreplaceable role in the economic development of our country and the guarantee of social harmony and stability. Throughout the history of the development of the national railway, the state has constantly reformed the healthy development of the railway enterprise, so as to strengthen the competition power of the national railway, especially after China's entry into the WTO, to face the competition and pressure of various traffic industries in the international country, The state has made greater investment and reform of the national railway. However, with the expanding investment and operation of the national railway, the benefit of the national railway is getting worse, and even the negative value of the profit in some years, the debt-liability ratio is gradually increased, and the occurrence of these phenomena is high. The financial performance of the country's railways is of great concern, and the evaluation of the financial performance level of the country's railways can be said to be imminent. Therefore, in such a background, the paper evaluates and analyzes the national railway at the angle of financial performance. The analysis shows that, in the past nine years, the level of financial performance shows a downward trend, and the most important reason is the negative effects of the government on the price regulation of the railway, in addition to the macro environmental policy. The large amount of public welfare transport and route undertaken by the country's railways, as well as the overwork of the country's railways as a result of the fact that the railway financing environment is too single, is an important reason for the decline of the financial performance of the country's railways. In view of these reasons, some suggestions are put forward to improve the financial performance of the national railway and to strengthen the strength of the national railway, so as to make it better participate in the market competition and to continue to make a contribution to the development of our country's economic and health. The full text is divided into 6 Chapter 1. Chapter I: Xu In this paper, the background and significance of the research on the financial performance of the national railway are introduced, and the relevant research situation of the domestic and foreign countries is reviewed, and the research contents and technical ways of this paper are given. line. Chapter 2: State railway profile and related theoretical basis The paper introduces the general situation of the national railway, mainly including the concept of the national railway, the technical and economic characteristics and the development course of the railway, and the methods of the related concepts and the financial performance evaluation. The third chapter: the financial performance evaluation index screening and the weight determining party This paper points out the significance of the index selection in the performance evaluation of the financial performance, and the main component analysis method, the stepwise regression analysis method and the entropy method used to determine the weight are discussed in detail. The fourth chapter: the national railway financial performance evaluation In this chapter, the index system framework of a railway financial performance evaluation is set up according to the research results of various scholars in the literature study on the index system of railway financial performance, and then the index is analyzed and screened according to the statistics of the national railway in 2003-2012. According to the results of the study, a system for evaluating the financial performance of the country's railway is set up, and the ability of the service, the operating ability, the profitability, the growth ability and the comprehensive score are set up. The results show that the financial performance of the national railway is the trend of the overall decline. The fifth chapter: the reason of the decline of the financial performance of the national railway In this chapter, the paper analyzes the origin of the decline of the financial performance of the national railway from the aspects of macro environment and policy, railway price regulation, public welfare transport and railway debt problem. The sixth chapter: the construction of improving the financial performance of the national railway On the basis of the decline of the financial performance of the national railway, this chapter gives a theoretical basis for the improvement of the financial performance of the national railway.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F530.68;F532.6
【参考文献】
相关期刊论文 前2条
1 张若强;铁路客运公司绩效评价指标体系的确定[J];铁道经济研究;2000年06期
2 陈静;;铁道部并入交通运输部对我国多式联运发展的影响分析[J];中国水运(下半月);2013年10期
本文编号：2455469
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