本文選題：紡織服裝行業(yè)　切入點(diǎn)：財(cái)務(wù)績(jī)效評(píng)價(jià)方法　出處：《中原工學(xué)院》2012年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：財(cái)務(wù)績(jī)效評(píng)價(jià)方法一直是理論界和實(shí)踐界關(guān)注的焦點(diǎn)。國(guó)外對(duì)財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)的研究主要經(jīng)歷了觀(guān)察統(tǒng)計(jì)財(cái)務(wù)績(jī)效評(píng)價(jià)、成本財(cái)務(wù)績(jī)效評(píng)價(jià)、財(cái)務(wù)的財(cái)務(wù)績(jī)效評(píng)價(jià)和價(jià)值財(cái)務(wù)績(jī)效評(píng)價(jià)等四個(gè)發(fā)展階段，其中，，比較具有代表性的財(cái)務(wù)績(jī)效評(píng)價(jià)主要是沃爾評(píng)分法、杜邦分析法、EVA（經(jīng)濟(jì)增加值）和BSC（平衡計(jì)分法）等方法。國(guó)內(nèi)對(duì)財(cái)務(wù)績(jī)效的評(píng)價(jià)在財(cái)政部的主導(dǎo)下主要經(jīng)歷了3次變革，比較完善的財(cái)務(wù)績(jī)效評(píng)價(jià)是1999年的國(guó)有資本金績(jī)效評(píng)價(jià)體系，對(duì)我國(guó)的財(cái)務(wù)績(jī)效評(píng)價(jià)產(chǎn)生了重大影響。本文依據(jù)國(guó)內(nèi)外相關(guān)文獻(xiàn)對(duì)財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)進(jìn)行的研究和有關(guān)的財(cái)務(wù)指標(biāo)選取原則，建立了包括周轉(zhuǎn)能力、償債能力、發(fā)展能力和盈利能力4個(gè)方面的財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)體系。以截至2010年12月31日在滬深兩市上市的紡織和服裝鞋帽板塊的非ST的70家上市公司為研究樣本，選取了因子分析法、熵值法和變異系數(shù)法3種財(cái)務(wù)績(jī)效評(píng)價(jià)方法。實(shí)證過(guò)程為：首先，分別運(yùn)用3種方法對(duì)紡織服裝行業(yè)上市公司的財(cái)務(wù)績(jī)效進(jìn)行單獨(dú)評(píng)價(jià)排序。其次，利用序號(hào)總和對(duì)紡織服裝行業(yè)上市公司進(jìn)行評(píng)價(jià)排序，并利用眾數(shù)理論對(duì)排序結(jié)果進(jìn)行了處理。再次，利用3種評(píng)價(jià)方法得出的綜合評(píng)價(jià)得分，運(yùn)用了另一種組合評(píng)價(jià)方法（區(qū)間數(shù)綜合決策模型）對(duì)紡織服裝行業(yè)上市公司進(jìn)行評(píng)價(jià)排序。最后，以2種組合評(píng)價(jià)方法所得的最終排序作為參照系，計(jì)算各參照系與各種評(píng)價(jià)方法之間的斯皮爾曼（Spearman）等級(jí)相關(guān)系數(shù)，并利用計(jì)算結(jié)果對(duì)其進(jìn)行檢驗(yàn)，研究結(jié)果表明，熵值法優(yōu)于因子分析法和變異系數(shù)法。
[Abstract]:The methods of financial performance evaluation have always been the focus of attention in theory and practice. The research on financial performance evaluation in foreign countries has mainly experienced the observation and statistical evaluation of financial performance, the evaluation of cost financial performance. Financial performance evaluation and value financial performance evaluation are four stages of development. Dupont's analysis method includes EVA (Economic value added) and BSC (balanced Scorecard). The domestic evaluation of financial performance has undergone three changes under the guidance of the Ministry of Finance. The more perfect financial performance evaluation is the state-owned capital performance evaluation system in 1999. It has a great influence on the financial performance evaluation of our country. Based on the research on the financial performance evaluation index and the selection principle of the related financial index, the paper establishes the financial performance evaluation index, including the turnover capacity, the solvency, the financial performance evaluation index and the related financial index selection principle. The financial performance evaluation index system of four aspects of development ability and profitability. Taking 70 non-St listed companies listed in Shanghai and Shenzhen Stock Exchange as the research samples, the factor analysis method is selected. Entropy method and coefficient of variation method are three kinds of financial performance evaluation methods. The empirical process is as follows: firstly, three methods are used to evaluate the financial performance of listed companies in textile and clothing industry separately. The listed companies in textile and clothing industry are evaluated and sorted by the ordinal number summation, and the sorting results are processed by using the mode theory. Thirdly, the comprehensive evaluation scores obtained by the three evaluation methods are used to evaluate and rank the listed companies in the textile and clothing industry. Another combination evaluation method (interval number comprehensive decision model) is used to evaluate the listed companies in textile and clothing industry. Finally, the final ranking of the two combination evaluation methods is taken as the reference frame. The correlation coefficient of Spelman Spearman grade between various reference frames and various evaluation methods is calculated and tested with the result of calculation. The results show that the entropy method is superior to factor analysis method and variation coefficient method.
【學(xué)位授予單位】：中原工學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F406.72;F832.51;F224

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