本文選題：財(cái)務(wù)績(jī)效 + 績(jī)效評(píng)價(jià)��； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：企業(yè)財(cái)務(wù)績(jī)效的分析和評(píng)價(jià)一直是企業(yè)界和學(xué)術(shù)界關(guān)注的熱點(diǎn)問(wèn)題,尤其是運(yùn)用統(tǒng)計(jì)的方法來(lái)改進(jìn)和完善評(píng)價(jià)水平的現(xiàn)象更為突出。伴隨著我國(guó)文化體制的改革和發(fā)展,我國(guó)文化傳媒產(chǎn)業(yè)經(jīng)歷了從小到大、從弱到強(qiáng)的發(fā)展歷程,現(xiàn)已成為中國(guó)特色社會(huì)主義事業(yè)和國(guó)民經(jīng)濟(jì)體系的重要組成部分。因此,對(duì)文化傳媒類企業(yè)的績(jī)效進(jìn)行研究,具有積極的現(xiàn)實(shí)意義。本文以廣電傳媒行業(yè)上市公司DG公司為分析和研究的對(duì)象,選用了因子分析法來(lái)對(duì)該公司的財(cái)務(wù)績(jī)效進(jìn)行評(píng)價(jià),構(gòu)建了DG公司財(cái)務(wù)績(jī)效的考核評(píng)價(jià)體系,找出了其存在的問(wèn)題并提出了改進(jìn)建議。文章首先介紹了選題背景及意義,然后進(jìn)行了財(cái)務(wù)績(jī)效評(píng)價(jià)的文獻(xiàn)綜述,對(duì)企業(yè)財(cái)務(wù)績(jī)效評(píng)價(jià)的相關(guān)概念進(jìn)行了界定,介紹了幾種主流的財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)體系和財(cái)務(wù)績(jī)效評(píng)價(jià)方法。其次,介紹了文化傳媒行業(yè)上市公司DG公司及財(cái)務(wù)的基本情況。再次,根據(jù)對(duì)財(cái)務(wù)指標(biāo)選取的基本原則,并結(jié)合目標(biāo)公司所在行業(yè)的特質(zhì),選取了14個(gè)財(cái)務(wù)指標(biāo),構(gòu)建出公司財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)體系。然后,運(yùn)用因子分析的方法對(duì)目標(biāo)公司的財(cái)務(wù)績(jī)效進(jìn)行評(píng)價(jià),在文化傳媒行業(yè)中選取了包括DG公司在內(nèi)的20家樣本公司,對(duì)DG公司財(cái)務(wù)績(jī)效從橫向和縱向兩個(gè)方面進(jìn)行打分和排序,得出綜合評(píng)價(jià)結(jié)果。根據(jù)評(píng)價(jià)結(jié)果,分析并找出了該公司存在的財(cái)務(wù)問(wèn)題,最后,文章針對(duì)其存在的財(cái)務(wù)問(wèn)題提出了相應(yīng)的改進(jìn)建議。研究結(jié)果表明,影響DG公司財(cái)務(wù)績(jī)效的主要原因是其盈利能力較低。據(jù)此結(jié)果著重分析了其盈利能力的影響因素。針對(duì)研究過(guò)程中發(fā)現(xiàn)的問(wèn)題,通過(guò)總結(jié)和分析公司的財(cái)務(wù)發(fā)展?fàn)顩r,本文提出了具有可操作性的建議,如保持核心競(jìng)爭(zhēng)力,穩(wěn)步增長(zhǎng)利潤(rùn);開(kāi)拓新業(yè)務(wù),增加銷售渠道;降低期間費(fèi)用、加強(qiáng)成本控制;強(qiáng)化資本運(yùn)營(yíng),增強(qiáng)競(jìng)爭(zhēng)能力等。本文的研究結(jié)果可以對(duì)DG公司的經(jīng)營(yíng)管理提供一定的理論和現(xiàn)實(shí)參考,同時(shí)也可為其他企業(yè)財(cái)務(wù)績(jī)效的評(píng)價(jià)提供借鑒,對(duì)于引導(dǎo)投資者分析和預(yù)測(cè)企業(yè)未來(lái)發(fā)展趨勢(shì)也具有一定的指導(dǎo)意義。
[Abstract]:The analysis and evaluation of enterprise financial performance has always been a hot issue in business and academic circles, especially the phenomenon of using statistical methods to improve and perfect the evaluation level. With the reform and development of China's cultural system, the cultural media industry in China has experienced the development from small to large, from weak to strong, and has become an important part of the socialist cause with Chinese characteristics and the national economic system. Therefore, it is of positive practical significance to study the performance of cultural media enterprises. This paper takes DG Company, a listed company in radio and television industry, as the object of analysis and research, selects factor analysis method to evaluate the financial performance of DG company, and constructs the evaluation system of DG company's financial performance. The existing problems are found out and suggestions for improvement are put forward. The paper first introduces the background and significance of the selected topic, then carries on the literature review of financial performance evaluation, defines the related concepts of enterprise financial performance evaluation. This paper introduces several mainstream financial performance evaluation index systems and financial performance evaluation methods. Secondly, introduced the culture media industry listed company DG company and the financial basic situation. Thirdly, according to the basic principles of the selection of financial indicators and combined with the characteristics of the target company in the industry, 14 financial indicators are selected to construct the evaluation index system of corporate financial performance. Then, using the method of factor analysis to evaluate the financial performance of the target company, 20 sample companies, including DG Company, are selected in the cultural media industry. The financial performance of DG Company is rated and sorted from the horizontal and vertical aspects, and the comprehensive evaluation results are obtained. According to the evaluation results, this paper analyzes and finds out the financial problems existing in the company, and finally, the paper puts forward corresponding suggestions for improving the financial problems. The results show that the main reason that affects DG's financial performance is its low profitability. Based on these results, the factors influencing its profitability are analyzed emphatically. In view of the problems found in the course of the research, through summarizing and analyzing the financial development situation of the company, this paper puts forward some operable suggestions, such as maintaining the core competitiveness, increasing profit steadily, opening up new business and increasing sales channels. Reduce period cost, strengthen cost control, strengthen capital operation, enhance competitiveness, etc. The research results of this paper can provide some theoretical and practical reference for DG company's management, and also can be used for reference for other enterprises' financial performance evaluation. To guide investors to analyze and predict the future development trend of enterprises also has certain guiding significance.
【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)】：G124

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