基于財(cái)務(wù)角度的我國紡織服裝業(yè)產(chǎn)業(yè)價(jià)值鏈分析
本文選題:紡織服裝業(yè) + 產(chǎn)業(yè)價(jià)值鏈; 參考:《吉林大學(xué)》2013年碩士論文
【摘要】:我國紡織服裝業(yè)是國民經(jīng)濟(jì)的傳統(tǒng)支柱型產(chǎn)業(yè),是重要的民生產(chǎn)業(yè),在國際競(jìng)爭(zhēng)中也有著較強(qiáng)的優(yōu)勢(shì)。紡織服裝業(yè)對(duì)于我國市場(chǎng)的繁榮、提供就業(yè)機(jī)會(huì)等方面都起到了舉足輕重的作用。改革開放30年來,,我國紡織服裝業(yè)通過不斷的進(jìn)步,取得了巨大的成就。然而光環(huán)背后我們必須承認(rèn)的是,我國紡織服裝產(chǎn)業(yè)也存在著缺陷。我國紡織服裝業(yè)對(duì)外出口多以低產(chǎn)品附加值、低技術(shù)含量和低價(jià)格的產(chǎn)品為主,精加工產(chǎn)品比重較小,可以說我國紡織服裝業(yè)采用的低價(jià)格戰(zhàn)略更多的依賴于勞動(dòng)力低成本的優(yōu)勢(shì)。近幾年來,印度尼西亞、韓國、泰國及巴基斯坦等國家,勞動(dòng)力成本均有所下降,反觀我國勞動(dòng)力成本正在逐年上升,這說明我國具有的勞動(dòng)力優(yōu)勢(shì)正在減弱。要解決上述問題,就必須從提升紡織服裝業(yè)產(chǎn)業(yè)價(jià)值著手,以期獲得在國際市場(chǎng)的競(jìng)爭(zhēng)優(yōu)勢(shì)。 從目前的研究現(xiàn)狀來看,學(xué)者們多以SWOT分析法研究紡織服裝業(yè)價(jià)值鏈的整合或產(chǎn)業(yè)升級(jí)方式,討論其對(duì)企業(yè)戰(zhàn)略選擇的影響,鮮有從財(cái)務(wù)角度客觀的研究產(chǎn)業(yè)競(jìng)爭(zhēng),分析企業(yè)在產(chǎn)業(yè)價(jià)值鏈中的位置以及如何結(jié)合戰(zhàn)略管理,提升自身在產(chǎn)業(yè)鏈中的機(jī)會(huì)及優(yōu)勢(shì)。 因此,本文從財(cái)務(wù)角度分析紡織服裝業(yè)產(chǎn)業(yè)價(jià)值鏈,選取了深滬兩市紡織服裝業(yè)相關(guān)A股上市公司作為研究對(duì)象,使用2007年至2011年五年期企業(yè)財(cái)務(wù)數(shù)據(jù),用財(cái)務(wù)五力分析法全面考察企業(yè)在收益力、安定力、活動(dòng)力、成長(zhǎng)力和生產(chǎn)力等五個(gè)能力的表現(xiàn),并配合杜邦分析法進(jìn)一步進(jìn)行分析,來驗(yàn)證研究結(jié)果的穩(wěn)健性。企業(yè)可以參考紡織服裝產(chǎn)業(yè)價(jià)值鏈各個(gè)環(huán)節(jié)五個(gè)能力的平均水平,評(píng)析自身在產(chǎn)業(yè)價(jià)值鏈中的位置,結(jié)合戰(zhàn)略管理,提升自身在產(chǎn)業(yè)鏈中的機(jī)會(huì)及優(yōu)勢(shì)。 研究得出結(jié)論,紡織服裝產(chǎn)業(yè)中化纖原料制造業(yè)具有較高的成長(zhǎng)力,活動(dòng)力也較強(qiáng),但缺乏安定力。紡織服裝業(yè)中紡織業(yè)及制造業(yè)在安定力方面有著較強(qiáng)的優(yōu)勢(shì),這一點(diǎn)最被債權(quán)人所關(guān)注,不過紡織業(yè)在活動(dòng)力、生產(chǎn)力、收益力以及成長(zhǎng)力上卻顯示出明顯的劣勢(shì)。紡織服裝業(yè)中如服裝制造業(yè)及品牌零售業(yè)在收益力、安定力、活動(dòng)力、和生產(chǎn)力等各個(gè)方面均有較好的表現(xiàn),但成長(zhǎng)力水平較低。 對(duì)于企業(yè)管理者來說,若要提升自身價(jià)值,應(yīng)該結(jié)合所處行業(yè)及自身情況,合理的進(jìn)行戰(zhàn)略決策選擇。夯實(shí)基礎(chǔ),以求穩(wěn)步發(fā)展。而在促進(jìn)產(chǎn)業(yè)發(fā)展的關(guān)鍵時(shí)期,政府應(yīng)對(duì)紡織服裝產(chǎn)業(yè)進(jìn)行大力支持。政府加緊出臺(tái)相關(guān)政策,保證紡織服裝產(chǎn)業(yè)能夠順利進(jìn)行產(chǎn)業(yè)升級(jí)。作為投資者,在進(jìn)行投資決策時(shí),關(guān)注該企業(yè)的盈利能力的同時(shí)也應(yīng)關(guān)注該企業(yè)的成長(zhǎng)空間。
[Abstract]:China's textile and clothing industry is a traditional pillar industry of the national economy, is an important livelihood industry, and also has a strong advantage in international competition. The textile and clothing industry plays an important role in the prosperity of our country's market, providing employment opportunities and so on. Since the reform and opening up 30 years ago, China's textile and clothing industry has made great achievements through continuous progress. However, behind the halo we must admit that our textile and clothing industry also has defects. China's textile and clothing industry mostly exports products with low value-added products, low technology content and low price, while the proportion of finished products is relatively small. It can be said that the low-price strategy adopted by China's textile and clothing industry depends more on the advantages of low labor costs. In recent years, labor costs have declined in Indonesia, South Korea, Thailand and Pakistan. In order to solve the above problems, we must improve the value of textile and clothing industry in order to gain the competitive advantage in the international market. From the current research situation, scholars mostly use SWOT analysis to study the integration of textile and clothing industry value chain or the way of industry upgrading, discuss its influence on the strategic choice of enterprises, and rarely study the industry competition objectively from the financial point of view. This paper analyzes the position of enterprises in the industrial value chain and how to combine the strategic management to enhance their own opportunities and advantages in the industrial chain. Therefore, this paper analyzes the textile and clothing industry value chain from the financial point of view, selects the listed companies of the textile and clothing industry in Shenzhen and Shanghai stock markets as the research object, using the financial data of the five-year period from 2007 to 2011. The financial five-force analysis method is used to investigate the performance of the five abilities of the enterprise in terms of income, stability, mobility, growth and productivity, and further analysis with DuPont analysis is carried out to verify the robustness of the research results. The enterprise can refer to the average level of five abilities in each link of the textile and clothing industry value chain, evaluate its position in the industrial value chain, combine with the strategic management, promote its own opportunity and advantage in the industrial chain. It is concluded that the chemical fiber raw material manufacturing industry in textile and garment industry has high growth power and strong dynamic power, but it lacks of stability. The textile and manufacturing industries have a strong advantage in stability, which is most concerned by creditors, but the textile industry shows obvious disadvantages in terms of mobility, productivity, profitability and growth. In the textile and clothing industry, such as garment manufacturing and brand retailing, there are good performances in the aspects of income, stability, mobility, productivity and so on, but the level of growth is low. For enterprise managers, if you want to enhance their own value, we should combine the industry and their own conditions, and make a reasonable choice of strategic decisions. Consolidate the foundation for steady development. In the key period of promoting the development of industry, the government should make great efforts to support the textile and garment industry. The government compels the related policy, guarantees the textile clothing industry can carry on the industrial upgrading smoothly. As an investor, when making investment decision, we should pay attention to the growth space of the enterprise as well as the profitability of the enterprise.
【學(xué)位授予單位】:吉林大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F275;F426.86
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