本文選題：汽車制造業(yè) + 財務(wù)指標(biāo)�。� 參考：《內(nèi)蒙古財經(jīng)大學(xué)》2017年碩士論文

【摘要】：近些年,伴隨著我國市場經(jīng)濟(jì)的不斷深入發(fā)展,國內(nèi)供給側(cè)結(jié)構(gòu)性改革全面推開,汽車制造業(yè)作為拉動國內(nèi)生產(chǎn)總值的重要行業(yè)之一,雖然在國際重度金融危機(jī)的影響下,我國經(jīng)濟(jì)增長減緩,但我國汽車制造行業(yè)整體的發(fā)展仍呈現(xiàn)出欣欣向榮的態(tài)勢。汽車制造業(yè)作為汽車行業(yè)發(fā)展的領(lǐng)頭羊,不僅對國民生產(chǎn)總值的增長有重要影響,更帶動了公路運輸業(yè)的發(fā)展,對新技術(shù)的研發(fā)有一定的促進(jìn)作用,并且增加了就業(yè)和財政收入,對于我國未來經(jīng)濟(jì)快速增長具有十分重要的作用。因此汽車制造業(yè)上市公司的財務(wù)績效也引起了廣泛的關(guān)注,對其財務(wù)績效評價有著一定的現(xiàn)實意義。鑒于此,本文選取部分國內(nèi)A股上市的汽車制造企業(yè)的財務(wù)數(shù)據(jù)進(jìn)行統(tǒng)計分析,并通過比較同行業(yè)財務(wù)數(shù)據(jù)進(jìn)行評價研究。本文共分為五章:第一章為導(dǎo)論。主要介紹了國內(nèi)外企業(yè)財務(wù)績效的研究現(xiàn)狀及研究背景及意義。第二章為理論部分,對績效評價的理論支撐做了簡要介紹。第三章績效評價模型設(shè)計部分。對績效評價方法中數(shù)據(jù)的來源、評價的方法做了介紹。第四章為行業(yè)績效研究部分,該部分以所選取的部分國內(nèi)A股上市的汽車制造企業(yè)財務(wù)樣本為依據(jù),選擇其2011年至2015年間主要財務(wù)指標(biāo),對我國汽車制造業(yè)上市公司的財務(wù)績效從六方面,16個具體財務(wù)指標(biāo)做出研究分析。第五章為研究方法的運用,運用因子分析法選取2013-2015年3年財務(wù)數(shù)據(jù)對汽車制造業(yè)上市公司財務(wù)績效進(jìn)行評價研究,首先進(jìn)行因子分析適度性檢驗,對符合條件的上市公司的財務(wù)數(shù)據(jù)進(jìn)行排名、分析,并對最后的綜合排名結(jié)果進(jìn)行分析評價。第六章為研究結(jié)論與建議。本文主要從盈利能力、償債能力、營運能力、發(fā)展能力及投資者獲利能力等五個方面作為財務(wù)績效的評價指標(biāo),運用因子分析法對汽車制造業(yè)上市公司的財務(wù)績效進(jìn)行評價,并根據(jù)評價結(jié)果進(jìn)行分析研究,結(jié)合各企業(yè)目前的實際發(fā)展水平,通過借鑒行業(yè)的平均值,找出企業(yè)自身的短板,從而達(dá)到提高汽車行業(yè)整體財務(wù)績效的目的。
[Abstract]:In recent years, with the deepening development of market economy in our country, the domestic supply-side structural reform has been pushed forward completely. Automobile manufacturing industry is one of the important industries to pull the GDP, although under the influence of the severe international financial crisis, China's economic growth is slowing down, but the overall development of China's automobile manufacturing industry is still flourishing. As the leader in the development of the automobile industry, the automobile manufacturing industry not only has an important impact on the growth of the gross national product, but also promotes the development of the road transportation industry and the research and development of new technologies. And increased employment and financial income, for the future economic growth in China has a very important role. Therefore, the financial performance of listed companies in automobile manufacturing industry has attracted wide attention, and it is of practical significance to evaluate its financial performance. In view of this, this paper selects some domestic A share listed auto manufacturing enterprises' financial data to carry on the statistical analysis, and carries on the appraisal research through the comparison of the same industry financial data. This paper is divided into five chapters: the first chapter is an introduction. This paper mainly introduces the research status, background and significance of financial performance of enterprises at home and abroad. The second chapter is the theoretical part, the performance evaluation of the theoretical support made a brief introduction. The third chapter is the design of performance evaluation model. This paper introduces the source of data and the method of evaluation in performance evaluation method. The fourth chapter is the study of industry performance. Based on the selected financial samples of some domestic A-share listed auto manufacturing enterprises, this chapter selects its main financial indicators from 2011 to 2015. This paper analyzes the financial performance of China's automobile manufacturing listed companies from six aspects, 16 specific financial indicators. The fifth chapter is the application of the research method, using factor analysis method to select the financial data from 2013 to 2015 to evaluate the financial performance of the listed companies in automobile manufacturing industry, first of all, to test the appropriateness of factor analysis. The financial data of eligible listed companies are ranked, analyzed, and the final comprehensive ranking results are analyzed and evaluated. Chapter six is the conclusion and suggestion of the research. This paper mainly from five aspects of profitability, solvency, operating capacity, development capacity and profitability of investors as financial performance evaluation indicators, using factor analysis to evaluate the financial performance of listed companies in the automotive manufacturing industry. According to the evaluation results, combined with the actual development level of each enterprise, through the reference of the industry average, find out the short plate of the enterprise itself, so as to achieve the purpose of improving the overall financial performance of the automobile industry.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.471;F406.7

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