發(fā)布時間：2018-06-13 06:09

  本文選題：財務(wù)績效評價 + 數(shù)據(jù)包絡(luò)分析　； 參考：《江蘇科技大學(xué)》2017年碩士論文

【摘要】：本文首先對鋼鐵行業(yè)的發(fā)展背景進行了分析,接著進行了文獻(xiàn)綜述和對財務(wù)績效評價的相關(guān)理論的回顧。在對財務(wù)績效評價方法進行了優(yōu)缺點對比分析的基礎(chǔ)上,使用數(shù)據(jù)包絡(luò)分析(DEA)作為財務(wù)績效評價的研究方法。其次,根據(jù)《上市公司分類指引》和樣本選擇的原則,確定選擇31家鋼鐵上市公司作為研究樣本。在指標(biāo)選擇原則的基礎(chǔ)上,結(jié)合財務(wù)報表中的指標(biāo)和以往學(xué)者選擇的指標(biāo),確定選擇總資產(chǎn)、主營業(yè)務(wù)成本、職工人數(shù)三個輸入指標(biāo),主營業(yè)務(wù)收入、凈利潤和每股收益三個輸出指標(biāo),構(gòu)建財務(wù)績效評價體系。其次,使用DEAP2.1軟件對31家鋼鐵上市公司2011-2015年的數(shù)據(jù)進行處理,并從綜合效率、純技術(shù)效率、規(guī)模效率、規(guī)模報酬和分區(qū)域平均效率展開詳細(xì)的分析。分析結(jié)果表明:鋼鐵行業(yè)整體綜合效率一般,純技術(shù)有效性表現(xiàn)良好,規(guī)模效率有所改善,大部分的企業(yè)向規(guī)模報酬不變或者規(guī)模報酬遞減方面轉(zhuǎn)變,效率存在區(qū)域差異,東部地區(qū)的綜合效率和純技術(shù)效率較高。并在此基礎(chǔ)上,將DEA綜合效率分析結(jié)果作為因變量,將DEA中輸入因素:總資產(chǎn)、主營業(yè)務(wù)成本和職工人數(shù)作為自變量進一步進行二元LOGIT回歸分析,結(jié)果表明:在其他條件不變的情況下,總資產(chǎn)對企業(yè)綜合效率產(chǎn)生正向顯著影響,職工人數(shù)產(chǎn)生負(fù)向顯著影響,主營業(yè)務(wù)成本影響不顯著。最后,根據(jù)分析結(jié)果,結(jié)合我國的鋼鐵發(fā)展?fàn)顟B(tài),提出以下建議:加大科研投入,培養(yǎng)創(chuàng)新能力,提高核心競爭力。推進鋼鐵企業(yè)兼并重組,提高產(chǎn)業(yè)集中度。落實節(jié)能減排制度,淘汰落后產(chǎn)能。加強人員管理,提高企業(yè)內(nèi)部管理水平和加大中西部地區(qū)鋼鐵企業(yè)的支持。
[Abstract]:In this paper, the background of the development of iron and steel industry is analyzed, and then the literature review and the related theories of financial performance evaluation are reviewed. Based on the comparative analysis of the advantages and disadvantages of the methods of financial performance evaluation, data Envelopment Analysis (DEA) is used as the research method of financial performance evaluation. Secondly, 31 steel listed companies are selected as the research samples according to the classification guidelines of listed companies and the principle of sample selection. On the basis of the principle of index selection, combined with the index in the financial statement and the index chosen by the scholars in the past, three input indexes, the total assets, the main business cost, the number of employees, the main business income, are determined. Net profit and earnings per share three output indicators to build a financial performance evaluation system. Secondly, the data of 31 listed steel companies from 2011 to 2015 are processed with DEAP2.1 software, and detailed analysis is carried out from the aspects of comprehensive efficiency, pure technical efficiency, scale reward and average sub-regional efficiency. The results show that the overall comprehensive efficiency of iron and steel industry is general, the pure technical efficiency is good, the scale efficiency has been improved, and most enterprises have changed to the aspect of constant scale return or decreasing scale return, and there are regional differences in efficiency. The comprehensive efficiency and pure technical efficiency of the eastern region are higher. On this basis, the results of DEA comprehensive efficiency analysis are taken as dependent variables, and the input factors: total assets, main business costs and the number of employees are taken as independent variables to further carry out binary log regression analysis. The results show that under other conditions, the total assets have a positive and significant impact on the overall efficiency of the enterprise, the number of employees has a negative and significant impact, and the main business cost has no significant impact. Finally, according to the analysis results, combined with the status of iron and steel development in China, the following suggestions are put forward: increasing scientific research investment, cultivating innovation ability and improving core competitiveness. Promote the merger and reorganization of iron and steel enterprises and improve the degree of industrial concentration. Implement energy conservation and emission reduction system and eliminate backward production capacity. Strengthen personnel management, improve the internal management level of enterprises and increase the support of iron and steel enterprises in the central and western regions.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.31;F406.7

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本文編號：2013008