【摘要】：當(dāng)今社會(huì),零售業(yè)的銷售額不斷攀升,其規(guī)模迅速增長(zhǎng),對(duì)我國(guó)的經(jīng)濟(jì)和社會(huì)的快速發(fā)展做出了不可估量的貢獻(xiàn)。但在電商的沖擊下,2015年全國(guó)的大型零售業(yè)企業(yè)的銷售額基本都下降了 0.1個(gè)百分點(diǎn),這個(gè)是2012年以來(lái)首次出現(xiàn)不增反降的情況。零售業(yè)的傳統(tǒng)銷售模式已經(jīng)不能滿足廣大消費(fèi)者的消費(fèi)需求,我國(guó)零售企業(yè)因此紛紛嘗試轉(zhuǎn)型。因此本文擬對(duì)我國(guó)零售業(yè)上市公司財(cái)務(wù)績(jī)效進(jìn)行評(píng)價(jià),并且根據(jù)評(píng)價(jià)結(jié)果分析財(cái)務(wù)績(jī)效的影響因素,以期為我國(guó)零售業(yè)轉(zhuǎn)型、提升財(cái)務(wù)績(jī)效等出謀劃策。本文建立我國(guó)零售業(yè)上市公司的財(cái)務(wù)績(jī)效評(píng)價(jià)體系,對(duì)上市公司財(cái)務(wù)績(jī)效采用因子分析的方法進(jìn)行評(píng)價(jià),在評(píng)價(jià)的基礎(chǔ)上,以綜合排名作為因變量進(jìn)行回歸分析,研究影響財(cái)務(wù)績(jī)效的因素。本文共分為六個(gè)章節(jié),第一章是緒論。第二章解釋了相關(guān)概念和理論基礎(chǔ),整理了有關(guān)財(cái)務(wù)績(jī)效評(píng)價(jià)及其影響因素的國(guó)內(nèi)外相關(guān)文獻(xiàn)。第三章構(gòu)建財(cái)務(wù)績(jī)效評(píng)價(jià)體系,并且介紹財(cái)務(wù)績(jī)效的評(píng)價(jià)方法及其優(yōu)缺點(diǎn)。第四章對(duì)我國(guó)零售業(yè)上市公司進(jìn)行財(cái)務(wù)績(jī)效評(píng)價(jià),得出各項(xiàng)能力排名。第五章根據(jù)財(cái)務(wù)績(jī)效評(píng)價(jià)結(jié)果進(jìn)行我國(guó)零售業(yè)上市公司財(cái)務(wù)績(jī)效影響因素進(jìn)行實(shí)證研究。第六章結(jié)論與展望。本文研究發(fā)現(xiàn),我國(guó)零售業(yè)上市公司的整體績(jī)效水平比較低,且區(qū)域發(fā)展不平衡;綜合得分顯示各公司之間的競(jìng)爭(zhēng)十分激烈;新型零售業(yè)經(jīng)營(yíng)發(fā)展方式有利于提升績(jī)效排名;股權(quán)制衡度和固定資產(chǎn)比重對(duì)財(cái)務(wù)績(jī)效的影響并不顯著;資產(chǎn)負(fù)債率與財(cái)務(wù)績(jī)效呈負(fù)相關(guān)關(guān)系;總資產(chǎn)、主營(yíng)業(yè)務(wù)收入、三項(xiàng)費(fèi)用占比財(cái)務(wù)績(jī)效之間呈顯著的正相關(guān)關(guān)系。
[Abstract]:Nowadays, the retail sales are rising and its scale is increasing rapidly, which has made inestimable contribution to the rapid development of our economy and society. But sales at big retail companies across the country fell by 0.1 percentage points in 2015, the first time since 2012 that sales fell instead of rising, under the impact of ecommerce. The traditional retail sales mode has not been able to meet the consumer demand of the vast number of consumers, so Chinese retail enterprises try to transform one after another. Therefore, this paper intends to evaluate the financial performance of listed retail companies in China, and based on the evaluation results to analyze the factors affecting financial performance, in order to help our retail industry to transform, improve financial performance, and so on. This paper establishes the financial performance evaluation system of Chinese retail listed companies, and evaluates the financial performance of listed companies by factor analysis. On the basis of evaluation, the comprehensive ranking is used as the dependent variable to analyze the financial performance of the listed companies. To study the factors affecting financial performance. This paper is divided into six chapters, the first chapter is an introduction. The second chapter explains the related concepts and theoretical basis, and collates the domestic and foreign literature on financial performance evaluation and its influencing factors. The third chapter constructs the financial performance evaluation system, and introduces the financial performance evaluation method and its advantages and disadvantages. Chapter four evaluates the financial performance of the listed retail companies in China. The fifth chapter carries on the empirical research according to the financial performance appraisal result to our country retail trade listed company financial performance influence factor. Chapter 6: conclusion and prospect. This paper finds that the overall performance level of the listed retail companies in China is relatively low and the regional development is not balanced; the comprehensive scores show that the competition among the companies is very fierce; the new way of retail business development is conducive to improving the performance ranking; Equity checks and balances and the proportion of fixed assets have no significant impact on financial performance; there is a negative correlation between asset-liability ratio and financial performance; total assets, main business income, three expenses ratio financial performance has a significant positive correlation.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F715.5;F721

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本文編號(hào)：2372030