本文選題：上市公司 + 電力行業(yè)��； 參考：《廣西師范大學(xué)》2013年碩士論文

【摘要】：企業(yè)想要在激烈的市場競爭中獲取和保持競爭優(yōu)勢,必須培育和發(fā)展自身獨(dú)特的競爭力。而財(cái)務(wù)競爭力作為企業(yè)核心競爭力的重要組成部分,起著越來越重要的作用,值得我們重點(diǎn)研究和關(guān)注。由于電力行業(yè)對經(jīng)濟(jì)發(fā)展的重要性,怎樣提升電力行業(yè)企業(yè)的財(cái)務(wù)競爭力,對電力企業(yè)的發(fā)展以及我國經(jīng)濟(jì)的發(fā)展具有重要意義。所以,本文以電力行業(yè)上市公司為例,進(jìn)行財(cái)務(wù)競爭力評價(jià)具有重要的實(shí)踐價(jià)值。 本文分為六個(gè)部分： 第一部分為緒論。介紹了本文的研究背景和意義,還有國內(nèi)外現(xiàn)有文獻(xiàn)的研究,然后提出了本文的內(nèi)容和框架,以及創(chuàng)新點(diǎn)和不足之處。 第二部分為相關(guān)概念和理論基礎(chǔ)。首先對財(cái)務(wù)競爭力的含義,特征和構(gòu)成要素等基礎(chǔ)理論進(jìn)行了概況,然后分析財(cái)務(wù)競爭力的形成機(jī)制,最后簡單概括現(xiàn)有的評價(jià)方法。 第三部分為上市公司財(cái)務(wù)競爭力評價(jià)的實(shí)證研究。本章主要包括財(cái)務(wù)競爭力評價(jià)指標(biāo)體系的設(shè)計(jì)原則、因子分析法的數(shù)學(xué)模型,通過選取一定的財(cái)務(wù)指標(biāo),最終確立本文所采用的財(cái)務(wù)競爭力評價(jià)模型,然后對電力行業(yè)上市公司財(cái)務(wù)競爭力評價(jià)進(jìn)行實(shí)證研究。 第四部分為實(shí)證結(jié)果分析。對采用因子分析法所作出的結(jié)果進(jìn)行分析,并指出電力行業(yè)上市公司財(cái)務(wù)競爭力存在的不足之處,雖然盈利能力較強(qiáng),但償債能力和成長能力較弱。 第五部分為對策建議。本章根據(jù)實(shí)證結(jié)果的分析出的結(jié)論,從宏觀和微觀兩個(gè)方面提出對策,以促進(jìn)電力行業(yè)的快速發(fā)展。 第六部分為本文研究的局限性以及對未來的展望。 本文采用規(guī)范研究與實(shí)證研究相機(jī)結(jié)合的方法。通過探究現(xiàn)有的相關(guān)研究成果,分析現(xiàn)有文獻(xiàn)關(guān)于財(cái)務(wù)競爭力的研究現(xiàn)狀,然后引出文章的研究路徑和內(nèi)容。在規(guī)范研究中,首先對國內(nèi)外關(guān)于企業(yè)競爭力和財(cái)務(wù)競爭力的研究成果進(jìn)行了梳理。重點(diǎn)研究有關(guān)財(cái)務(wù)競爭力的相關(guān)基礎(chǔ)理論,介紹了上市公司財(cái)務(wù)競爭力內(nèi)涵和特征、形成機(jī)制和構(gòu)成要素、它們之間的關(guān)系和評價(jià)以及影響因素等理論,對財(cái)務(wù)競爭力的基本理論進(jìn)行了綜合研究,構(gòu)建出其理論體系。其次在實(shí)證研究中,基于財(cái)務(wù)競爭力的理論,采用因子分析法,構(gòu)建一套關(guān)于電力上市公司的財(cái)務(wù)競爭力評價(jià)體系,同時(shí)選取2011年電力上市公司為研究對象,借助SPSS16.0軟件,對上市電力上市公司的財(cái)務(wù)競爭力進(jìn)行綜合評價(jià)。 本文最后通過實(shí)證分析表明,我國電力上市公司財(cái)務(wù)競爭力總的來說比較強(qiáng)。從財(cái)務(wù)指標(biāo)分析來看,其中我國電力上市公司的盈利能力比較強(qiáng),但償債能力和成長性相對來講比較弱,還需要進(jìn)一步的提高。在通過對問題分析的基礎(chǔ)上從兩個(gè)方面提出了提升我國電力上市公司財(cái)務(wù)競爭力的對策,從宏觀方面,要完善法制環(huán)境,提高電力企業(yè)的信用意識、大力發(fā)展金融市場,健全產(chǎn)權(quán)交易制度、實(shí)行全面的經(jīng)濟(jì)增加值管理；微觀方面,樹立正確的財(cái)務(wù)價(jià)值理念以及財(cái)務(wù)競爭力意識,實(shí)施財(cái)務(wù)再造流程,提升財(cái)務(wù)競爭力,健全財(cái)務(wù)能力體系,有效發(fā)揮財(cái)務(wù)職能。這些政策的提出對我國電力行業(yè)企業(yè)的發(fā)展有重要的意義。
[Abstract]:As the enterprise wants to gain and maintain the competitive advantage in the fierce market competition, it must cultivate and develop its own unique competitiveness. As an important part of the core competitiveness of the enterprise, the financial competitiveness plays a more and more important role. It is worthy of our attention and attention. It is of great significance for the development of electric power enterprises and the development of China's economy to enhance the financial competitiveness of the enterprises in the power industry. Therefore, this paper, taking the listed companies of the power industry as an example, has an important practical value in the evaluation of the financial competitiveness.
This article is divided into six parts:
The first part is the introduction, which introduces the background and significance of the study, and also studies the existing literature at home and abroad, and then puts forward the content and framework of this paper, and the innovation and shortcomings.
The second part is the related concept and theoretical basis. First, the basic theory of the meaning, characteristics and elements of the financial competitiveness is carried out, then the formation mechanism of financial competitiveness is analyzed, and the existing evaluation methods are briefly summarized.
The third part is an empirical study on the evaluation of the financial competitiveness of the listed companies. This chapter mainly includes the design principles of the evaluation index system of financial competitiveness, the mathematical model of factor analysis, and the final establishment of the financial competitiveness evaluation model in this paper by selecting certain financial indexes, and then the financial competition of the listed companies in the power industry. An empirical study on the evaluation of force.
The fourth part is the analysis of the empirical results. The results are analyzed by the factor analysis method, and the shortcomings of the financial competitiveness of the listed companies in the electric power industry are pointed out, although the profitability is strong, but the solvency and growth ability are weak.
The fifth part is the countermeasures and suggestions. According to the conclusion of the empirical results, this chapter puts forward the countermeasures from the macro and micro two aspects, in order to promote the rapid development of the electric power industry.
The sixth part is the limitations and future prospects of this study.
This paper adopts the method of combining the normative research and the empirical study of the camera. Through the exploration of the existing research results, this paper analyzes the current research status of the existing literature on the financial competitiveness, and then leads to the research path and content of the article. In the normative study, the research results on the competitiveness and financial competitiveness of the enterprises at home and abroad are first carried out. It focuses on the basic theory of financial competitiveness, introduces the connotation and characteristics of the financial competitiveness of the listed companies, the formation mechanism and the elements, the relationship and evaluation and the influencing factors between them, studies the basic theory of the financial competitiveness, and constructs its theoretical system. Secondly, in the empirical research. In the study, based on the theory of financial competitiveness, we use factor analysis to construct a set of evaluation system on the financial competitiveness of listed power companies. At the same time, the listed companies are selected as the research object and the financial competitive power of listed power listed companies is evaluated comprehensively with the help of SPSS16.0 software.
The final analysis shows that the financial competitiveness of the listed companies in China is relatively strong. From the analysis of financial indicators, the profitability of the listed companies in China is relatively strong, but the solvency and growth are relatively weak and need to be improved. The two aspects put forward the countermeasures to improve the financial competitiveness of China's power listed companies. From the macro aspect, we should improve the legal environment, improve the credit consciousness of the power enterprises, develop the financial market, perfect the property right trading system, carry out a comprehensive economic value added management, and set up the correct financial value concept and financial competition on the microcosmic aspect. It is of great significance to the development of the enterprises in China's power industry to implement the financial reengineering process, improve the financial competitiveness, improve the financial capability system and effectively play the financial functions.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.61

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