上市公司经营业绩评价及区域差异研究

发布时间：2018-07-05 11:51

本文选题：上市公司 + 经营业绩　；参考：《湖南大学》2014年硕士论文

【摘要】：随着我国证券市场的发展壮大，上市公司在国民经济中的地位越来越重要，，其经营业绩的好坏也被越来越多的利益相关者所关注。如何科学有效地评价上市公司的经营业绩，一度成为投资领域和企业管理领域的热点问题之一。此外，由于我国区域发展的不均衡性，不同地区的上市公司所面临的外部环境迥然不同，人们在探讨如何科学有效地评价上市公司经营业绩的同时，也对区域因素是否会影响上市公司的经营业绩产生了兴趣。本文通过对评价指标进行初次选择和二次筛选，构建了上市公司经营业绩评价指综合评价模型组合起来对上市公司经营业绩进行评价。在对原始数据进行适当的预处理后，本文评价了沪深A股市场所有非金融类上市公司的经营业绩。然后根据评价结果，对各地区的上市公司经营业绩水平进行了衡量和比较，并对上市公司经营业绩区域差异的统计显著性进行了检验，最后对上市公司经营业绩总体差异中区域差异的贡献度进行了衡量。研究结果表明，各地区上市公司经营业绩水平的总体格局与当前区域经济格局较为相似，上市公司经营业绩的区域差异在统计上显著，表明区域因素确实对上市公司经营业绩有影响。但区域差异对上市公司营业绩总体差异的贡献度并不大，说明区域因素并非是上市公司经营业绩的决定性因素。
[Abstract]:With the development of China's securities market, the status of listed companies in the national economy is becoming more and more important, and the quality of their business performance has been concerned by more and more stakeholders. How to evaluate the performance of listed companies scientifically and effectively has once become one of the hot issues in the field of investment and enterprise management. In addition, due to the imbalance of regional development in China, the external environment of listed companies in different regions is very different. People are exploring how to evaluate the operating performance of listed companies scientifically and effectively at the same time. Also has an interest in whether regional factors will affect the operating performance of listed companies. Through the initial selection and secondary selection of the evaluation index, this paper constructs a comprehensive evaluation model to evaluate the operating performance of listed companies. After proper pretreatment of raw data, this paper evaluates the operating performance of all non-financial listed companies in Shanghai and Shenzhen A-share markets. Then, according to the evaluation results, the paper measures and compares the operating performance level of listed companies in various regions, and tests the statistical significance of the regional differences in operating performance of listed companies. Finally, the contribution of regional differences in the overall operating performance of listed companies is measured. The results show that the overall pattern of operating performance of listed companies in various regions is similar to the current regional economic pattern, and the regional differences in operating performance of listed companies are statistically significant. It shows that regional factors do have an impact on the operating performance of listed companies. However, the contribution of regional differences to the overall operating performance of listed companies is not great, which indicates that regional factors are not the decisive factors in the operating performance of listed companies.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F224;F272.3;F276.6

【参考文献】