林业上市公司经营业绩评价与提升研究

发布时间：2018-05-15 13:40

本文选题：林业上市公司 + 经营业绩评价　；参考：《东北林业大学》2015年硕士论文

【摘要】：林业在国民经济建设、人民生活改善和自然环境生态平衡中,均有特殊的地位和作用。随着社会经济的发展,林业企业在国民经济中占据着越来越重要的位置,尤其在保护和改善生态环境方面起到了不可替代的作用。随着林业产业的发展和林权制度改革的不断深入,林业企业越来越受到人们的关注。近年来,林业产业虽发展迅速,但存在的问题也日益凸显,如经济增长方式粗放、森林资源利用率低下、品牌意识薄弱、林产品科技含量低等,这些问题都严重地影响了我国林业产业的发展。而作为整个林业行业代表性企业的林业上市公司,其对林业行业的可持续发展具有典型的推动和引领作用。因此,如何正确地对林业上市公司进行合理评价已成为人们关注的焦点。近年来林业上市公司发展迅速,无论在企业规模上还是在产品多样化方面都有了很大的发展,但是发展之中还存在着很多的问题,使得我国的林业行业的综合实力无法跻身于世界前列。本文以林业上市公司为研究对象,选取了18家林业上市公司为样本,剔除财务状况异常连续亏损的ST景谷和ST大地这两家还剩16家林业上市公司,在对这16家林业上市公司披露的反映企业经营业绩的各指标数据进行收集整理的基础上对林业上市公司经营业绩现状进行描述；运用SPSS软件对这些数据进行因子分析,得出经营业绩评价模型,计算得出经营业绩综合得分及排名并分析林业上市公司在经营中存在的问题；对偿债能力、成长能力和运营能力等三个方面的影响因素进行回归分析,分析得出林业上市公司偿债能力的影响因素为资产负债率、速动比率和流动比率,运营能力的影响因素为流动资产周转率和总资产周转率,成长能力的影响因素为主营业务收入增长率和总净利润增长率；最后根据影响因素分析结果,从偿债能力、运营能力、成长能力以及企业社会责任四个方面提出提升林业上市公司经营业绩的对策。
[Abstract]:Forestry plays a special role in the construction of national economy, the improvement of people's life and the balance of natural environment and ecology. With the development of social economy, forestry enterprises occupy an increasingly important position in the national economy, especially in the protection and improvement of the ecological environment has played an irreplaceable role. With the development of forestry industry and the deepening of forest property right system reform, forestry enterprises are paid more and more attention. In recent years, although the forestry industry has developed rapidly, the existing problems have become increasingly prominent, such as extensive economic growth mode, low utilization rate of forest resources, weak brand awareness, low scientific and technological content of forest products, etc. These problems have seriously affected the development of China's forestry industry. As the representative enterprise of the whole forestry industry, the listed forestry company plays a typical role in promoting and leading the sustainable development of the forestry industry. Therefore, how to correctly evaluate forestry listed companies has become the focus of attention. In recent years, forestry listed companies have developed rapidly, both in terms of enterprise size and product diversification, but there are still many problems in the process of development. So that the comprehensive strength of our forestry industry can not be ranked in the forefront of the world. This paper takes the forestry listed companies as the research object, selects 18 forestry listed companies as the sample, and excludes the St Jinggu and St land, which have abnormal continuous losses in the financial situation, and there are 16 forestry listed companies. On the basis of collecting and collating the index data of the 16 forestry listed companies which reflect the enterprise's operating performance, the paper describes the present situation of the forestry listed companies' operating performance, and uses SPSS software to carry on the factor analysis to these data, The evaluation model of business performance is obtained, the comprehensive score and rank of operating performance are calculated, and the problems existing in the management of forestry listed companies are analyzed, and the regression analysis is carried out on the influencing factors of solvency, growth ability and operation ability. It is concluded that the influencing factors of forestry listed companies' solvency are asset-liability ratio, liquidity ratio and current ratio, and the influencing factors of operation ability are current assets turnover ratio and total assets turnover ratio. The influencing factors of growth ability are the growth rate of main business income and the growth rate of total net profit. Four aspects of growth ability and corporate social responsibility are put forward to improve the management performance of forestry listed companies.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F326.2

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