本文選題：制造業(yè)上市公司 + 財(cái)務(wù)績效　； 參考：《會(huì)計(jì)之友》2017年12期

【摘要】：目前,我國經(jīng)濟(jì)增長步入新常態(tài),制造業(yè)研發(fā)能力薄弱、盈利不足、發(fā)展停滯,企業(yè)的可持續(xù)發(fā)展和創(chuàng)新能力對(duì)于財(cái)務(wù)績效評(píng)價(jià)意義重大。在原有財(cái)務(wù)評(píng)價(jià)指標(biāo)基礎(chǔ)上,加入企業(yè)創(chuàng)新投入的相關(guān)指標(biāo);基于TOPSIS方法,構(gòu)建出改進(jìn)的因子分析跨年度評(píng)價(jià)模型,該模型克服了因子分析只能評(píng)價(jià)單一時(shí)點(diǎn)的橫截面數(shù)據(jù)的局限性,將其應(yīng)用于制造企業(yè)的財(cái)務(wù)可持續(xù)發(fā)展評(píng)價(jià),并根據(jù)上述評(píng)價(jià)結(jié)果對(duì)制造企業(yè)進(jìn)行聚類分析。文章以無錫32家制造業(yè)A股上市公司為樣本,截取其2013—2015年期間的財(cái)務(wù)數(shù)據(jù),運(yùn)用評(píng)價(jià)模型檢驗(yàn)其長期發(fā)展能力。研究結(jié)果發(fā)現(xiàn):該評(píng)價(jià)結(jié)果與樣本企業(yè)的實(shí)際趨勢相一致,表明該評(píng)價(jià)體系能夠較為客觀地評(píng)價(jià)企業(yè)的財(cái)務(wù)績效和持續(xù)發(fā)展能力。同時(shí)根據(jù)評(píng)價(jià)結(jié)果對(duì)無錫制造業(yè)上市公司財(cái)務(wù)績效的改善提出了針對(duì)性的政策和建議。該評(píng)價(jià)模型為制造企業(yè)的財(cái)務(wù)可持續(xù)發(fā)展研究和面板數(shù)據(jù)不同時(shí)點(diǎn)的動(dòng)態(tài)影響綜合分析提供了一種新的思路。
[Abstract]:At present, our country's economic growth has entered a new normal state, the manufacturing industry's R & D ability is weak, the profit is insufficient, and the development is stagnant. The sustainable development and innovation ability of the enterprise is of great significance to the financial performance evaluation. On the basis of the original financial evaluation index, the related indexes of the enterprise innovation input are added, and the improved factor analysis is constructed based on the TOPSIS method. This model overcomes the limitation of the cross section data that can only evaluate the single time point by factor analysis, and applies it to the evaluation of the financial sustainable development of the manufacturing enterprises, and carries out clustering analysis to the manufacturing enterprises according to the above evaluation results. The article takes the 32 A stock listed companies in Wuxi as the sample, and intercepts 2013 to 20. The financial data of 15 years, using the evaluation model to test its long-term development ability. The results show that the evaluation results are in accordance with the actual trend of the sample enterprise, which shows that the evaluation system can objectively evaluate the financial performance and sustainable development ability of the enterprise. At the same time, according to the results of the evaluation, the finance of the listed companies in Wuxi manufacturing industry is financial. The improvement of performance proposes pertinent policies and suggestions. The evaluation model provides a new way of thinking for the research on the financial sustainable development of the manufacturing enterprises and the dynamic impact analysis of the different panel data.
【作者單位】： 江南大學(xué)商學(xué)院;
【基金】：江蘇省社科基金項(xiàng)目“蘇南歷史文化背景下中小企業(yè)治理結(jié)構(gòu)特征、內(nèi)部控制缺陷及政策研究”(Z2015107009904) 教育部國家級(jí)大學(xué)生創(chuàng)新創(chuàng)業(yè)訓(xùn)練計(jì)劃項(xiàng)目“供給側(cè)改革視角下無錫制造企業(yè)創(chuàng)新驅(qū)動(dòng)及精益化管理研究”(201610295038)
【分類號(hào)】：F406.7;F425

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