我国互联网板块上市公司经营绩效评价研究

发布时间：2018-04-19 20:04

本文选题：互联网企业 + 因子分析　；参考：《安徽大学》2017年硕士论文

【摘要】：互联网的快速发展给人们的生活和生产方式带来了前所未有的巨大变革,并且深深地影响着人类社会生活的许多方面。大多处于快速成长时期的互联网企业,不仅拥有先进的技术,还拥有全新的盈利模式,成长性与风险性并存。作为国民经济重要战略性新兴行业,互联网企业带动和引领着一个国家未来经济和技术发展的方向。如何评估互联网企业的经营绩效己成为经营者、投资者和社会公众共同关注的重要问题。我国互联网产业虽然起步较晚,但近几年发展势头迅猛,并且不断壮大。与注重现时盈利水平的传统企业绩效评价不同,由于互联网产品具有前期开发投入大,后期生产低等特点,后者在指标体系的选择上应与传统企业有所区别,应更加注重对描述成长能力的指标进行选择。通过科学有效地测度互联网企业的经营绩效,不仅有助于了解互联网产业发展存在的问题,对加快互联网产业自身发展并带动相关传统产业发展、实现产业结构升级也具有深远意义。本文尝试运用管理学、会计学、统计学等知识原理与数理模型,通过借鉴己有的国内外企业经营绩效评价理论,对我国沪深两市互联网概念板块的上市公司进行经营绩效研究。本文划分为五章:第一章是绪论,在介绍了本篇论文的研究背景和研究意义两个方面后,对本文的研究内容和方法进行了阐释,从而提出本篇论文的思路及结构安排,最后对本文的创新点进行阐述;第二章是理论基础及文献综述,首先界定了与本文有关的重要概念,随后对国内外研究中主要的经营绩效评价方法进行了梳理,最后对国内外有关互联网企业和绩效评价的相关文献进行综述;第三章是基于因子分析法的经营绩效评价,从介绍样本选取与数据来源出发,指出了在当前背景下互联网经济的特点,同时分析了我国互联网行业的现状,基于互联网企业与传统企业在成长能力方面的区别,构建出一套适合互联网企业的经营绩效评价指标体系,最后运用因子分析法对样本企业的经营绩效进行实证分析;第四章是基于因子分析的DEA经营绩效评价,从基本理论的介绍为起点,阐述了该方法在绩效评价中的独特优势,然后使用因子分析得出的公因子作为数据包络分析的投入与产出变量,再次进行实证分析,运用DEA模型对我国沪深两市互联网概念板块81家上市公司的经营绩效进行排名和评价;第五章是研究结论及展望,首先根据样本企业的经营绩效结果分析,总结研究结论,接着从三个方面提出对策与建议,文章的最后总结了本篇论文的不足并阐述了今后的研究方向。
[Abstract]:The rapid development of the Internet has brought unprecedented changes to people's life and production mode, and has deeply affected many aspects of human social life. Most Internet enterprises in the period of rapid growth not only have advanced technology, but also have a new profit model, growth and risk coexist. As an important strategic emerging industry of national economy, Internet enterprises drive and lead the future economic and technological development of a country. How to evaluate the performance of Internet enterprises has become an important issue for managers, investors and the public. Although China's Internet industry started late, it has developed rapidly in recent years. Different from the traditional enterprise performance evaluation which pays attention to the present profit level, because the Internet product has the characteristics of large investment in the early development and low production in the later stage, the latter should be different from the traditional enterprise in the choice of the index system. More attention should be paid to the selection of indicators that describe growth. It is not only helpful to understand the problems existing in the development of the Internet industry, but also to accelerate the development of the Internet industry and to promote the development of the related traditional industries by scientifically and effectively measuring the business performance of the Internet enterprises. It is also of great significance to realize the upgrading of industrial structure. This paper attempts to use the management, accounting, statistics and other knowledge principles and mathematical models, through reference to the existing domestic and foreign business performance evaluation theory, on the Shanghai and Shenzhen stock market Internet concept plate of listed companies to conduct business performance research. This paper is divided into five chapters: the first chapter is the introduction, after introducing the research background and research significance of this paper, the research content and method are explained, and the ideas and structure of this paper are put forward. The second chapter is the theoretical basis and literature review, first defining the important concepts related to this article, and then combing the main business performance evaluation methods in domestic and foreign research. At last, it summarizes the relevant literature about Internet enterprises and performance evaluation at home and abroad. Chapter three is the performance evaluation based on factor analysis, starting from the introduction of sample selection and data sources. This paper points out the characteristics of the Internet economy under the current background, and analyzes the present situation of the Internet industry in China, based on the differences between the Internet enterprises and the traditional enterprises in terms of their growth ability. Set up a set of business performance evaluation index system suitable for Internet enterprises, and finally use factor analysis method to analyze the sample business performance. Chapter four is the DEA performance evaluation based on factor analysis. Starting from the introduction of basic theory, this paper expounds the unique advantages of this method in performance evaluation, and then uses the common factors obtained by factor analysis as input and output variables of data envelopment analysis, and then carries on empirical analysis again. The DEA model is used to rank and evaluate the operating performance of 81 listed companies in China's Shanghai and Shenzhen stock markets. Chapter five is the conclusion and prospect of the research. Firstly, according to the analysis of the operating performance of the sample enterprises, the research conclusions are summarized. Finally, this paper summarizes the shortcomings of this paper and expounds the research direction in the future.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F49;F275

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