本文選題：通信設(shè)備制造業(yè) + 因子分析　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：目前,全球經(jīng)濟(jì)早已邁入新一輪的結(jié)構(gòu)調(diào)整,并逐漸進(jìn)入深化期。而廣泛采用信息技術(shù)是全球經(jīng)濟(jì)發(fā)展的核心內(nèi)容。通信行業(yè)屬于我國(guó)的基礎(chǔ)產(chǎn)業(yè),反映了國(guó)家對(duì)科技的重視程度以及信息技術(shù)發(fā)展程度。企業(yè)界與學(xué)術(shù)界一直緊密關(guān)注著如何對(duì)企業(yè)的財(cái)務(wù)績(jī)效進(jìn)行客觀科學(xué)的評(píng)價(jià),尤其是通過引入統(tǒng)計(jì)方法來完善和改進(jìn)評(píng)價(jià)水平的現(xiàn)象更為突出。日海通訊是69家通信設(shè)備制造業(yè)公司之一,成立于2003年,2015年其凈資產(chǎn)收益率和銷售凈利率均小于0。本文引入因子分析法對(duì)日海通訊的財(cái)務(wù)績(jī)效進(jìn)行評(píng)價(jià),定位其在通訊設(shè)備制造行業(yè)內(nèi)的位置,從而發(fā)現(xiàn)其主要財(cái)務(wù)問題,并針對(duì)這些問題提出日海通訊的未來發(fā)展建議。本文首先介紹了文章的研究背景以及研究意義,然后總結(jié)了國(guó)內(nèi)外研究狀況,并簡(jiǎn)單介紹了文章的研究?jī)?nèi)容與研究方法。然后,界定了財(cái)務(wù)績(jī)效和企業(yè)績(jī)效評(píng)價(jià)的概念,并介紹了企業(yè)財(cái)務(wù)績(jī)效的幾種主要評(píng)價(jià)方法,通過對(duì)比分析杜邦分析法和因子分析法,解釋了本文選擇因子分析法進(jìn)行評(píng)價(jià)的合理性和科學(xué)性。并充分考慮了通信設(shè)備制造業(yè)的行業(yè)特征,確定了日海通訊財(cái)務(wù)績(jī)效的評(píng)價(jià)指標(biāo)。其次,運(yùn)用引入因子分析法的評(píng)價(jià)指標(biāo)體系來評(píng)價(jià)分析日海通訊的財(cái)務(wù)績(jī)效,主要對(duì)日海通訊進(jìn)行橫向?qū)Ρ确治龊涂v向?qū)Ρ确治?得出財(cái)務(wù)績(jī)效評(píng)價(jià)結(jié)果。接著,根據(jù)評(píng)價(jià)結(jié)果對(duì)日海通訊的主要財(cái)務(wù)問題進(jìn)行深入剖析與總結(jié)。最后,針對(duì)日海通訊的財(cái)務(wù)問題為日海通訊的未來發(fā)展提出建議。本文的研究結(jié)果表明,日海通訊的銷售凈利率一直遠(yuǎn)遠(yuǎn)低于通訊設(shè)備制造業(yè)的平均值,根據(jù)這個(gè)結(jié)果深入分析了其根本原因,對(duì)日海通訊提出了四點(diǎn)改進(jìn)建議:(1)加強(qiáng)成本控制;(2)嚴(yán)格控制期間費(fèi)用支出;(3)提高自主研發(fā)能力,突破核心技術(shù)難關(guān);(4)健全銷售費(fèi)用管理制度,提高銷售效率。本文的研究結(jié)果對(duì)日海通訊具有理論方面和現(xiàn)實(shí)方面的意義,而且對(duì)通信設(shè)備制造業(yè)中其他企業(yè)的發(fā)展有著警示作用和借鑒作用。
[Abstract]:At present, the global economy has entered a new round of structural adjustment, and gradually into a deepening period. And the extensive use of information technology is the core content of global economic development. Communication industry is the basic industry of our country, which reflects the importance of science and technology and the development of information technology. Business and academic circles have been paying close attention to how to evaluate the financial performance of enterprises objectively and scientifically, especially through the introduction of statistical methods to perfect and improve the evaluation of the phenomenon is more prominent. Japan Sea Communications is one of 69 communications equipment manufacturing companies, founded in 2003, in 2015, the net return on net assets and net interest rates on sales are less than 0. 5%. In this paper, factor analysis method is introduced to evaluate the financial performance of JI Hai Communication, to locate its position in the communication equipment manufacturing industry, to find out its main financial problems, and to put forward suggestions for the future development of JI Hai Communication. This paper first introduces the research background and significance of the article, then summarizes the research situation at home and abroad, and briefly introduces the research content and research methods. Then, it defines the concept of financial performance and enterprise performance evaluation, and introduces several main evaluation methods of enterprise financial performance, through comparative analysis of DuPont analysis and factor analysis, This paper explains the rationality and scientific nature of choosing factor analysis method to evaluate. Considering the industry characteristics of communication equipment manufacturing industry, the financial performance evaluation index of JI Hai Communication is determined. Secondly, the evaluation index system of introducing factor analysis method is used to evaluate and analyze the financial performance of JI Hai Communication, and the results of financial performance evaluation are obtained through horizontal and longitudinal comparative analysis. Then, according to the evaluation results, the main financial problems of Japanhai Communication are analyzed and summarized in depth. Finally, some suggestions are made for the future development of Japanhai Communication in view of its financial problems. The research results of this paper show that the net interest rate of Jawa Communications sales has been far lower than the average value of the manufacturing industry of communication equipment. Based on this result, the fundamental reasons are analyzed in depth. This paper puts forward four suggestions for improvement of Japanhai Communication: (1) strengthening cost control; (2) strictly controlling expenditure during the period; (3) improving independent R & D capability and breaking through the core technical difficulties; (4) perfecting sales expense management system and improving sales efficiency. The results of this paper are of theoretical and practical significance to Japanese-Sea Communication, and also serve as a warning and reference to the development of other enterprises in the telecommunication equipment manufacturing industry.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.6

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