本文選題：財務(wù)績效評價 + 汽車制造業(yè)��； 參考：《天津財經(jīng)大學(xué)》2017年碩士論文

【摘要】：汽車制造行業(yè)是我國國民經(jīng)濟(jì)支柱產(chǎn)業(yè)之一,在國民經(jīng)濟(jì)中占據(jù)舉足輕重的地位。隨著國內(nèi)和國際汽車市場不斷拓寬,我國汽車制造行業(yè)規(guī)模不斷擴(kuò)大,汽車產(chǎn)銷量連續(xù)七年占據(jù)全球首位。外資企業(yè)不斷進(jìn)入中國和國內(nèi)非汽車制造領(lǐng)域的企業(yè)紛紛涉足新能源汽車生產(chǎn),汽車制造行業(yè)的競爭愈演愈烈。企業(yè)財務(wù)績效評價長期受到專家學(xué)者、企業(yè)管理者和外部利益相關(guān)者的關(guān)注,對企業(yè)展開財務(wù)績效評價可以幫助企業(yè)了解經(jīng)營活動中的缺陷,并由此制定風(fēng)險防范措施和未來發(fā)展戰(zhàn)略。因此開展對于我國汽車制造行業(yè)財務(wù)績效水平的評價是十分有必要的。通過分析汽車制造業(yè)企業(yè)的財務(wù)績效,可以幫助了解汽車行業(yè)總體的經(jīng)營水平,能夠清楚認(rèn)識企業(yè)在財務(wù)績效評價不同維度的表現(xiàn),總結(jié)自身的優(yōu)勢和短板,為企業(yè)制定未來發(fā)展規(guī)劃打下基礎(chǔ),使企業(yè)在競爭中占據(jù)有利地位。本文從財務(wù)績效基礎(chǔ)理論出發(fā),回顧財務(wù)績效評價領(lǐng)域經(jīng)典理論和前沿發(fā)展概況,重點(diǎn)分析不同財務(wù)績效評價方法的適用性范圍;以比亞迪作為案例研究對象,深入總結(jié)汽車制造行業(yè)背景和競爭現(xiàn)狀,根據(jù)財務(wù)績效評價方法的適用范圍選取合適的評價方法;選取汽車制造行業(yè)二十一家整車制造企業(yè)為樣本來源,重點(diǎn)分析行業(yè)在績效評價四個維度的表現(xiàn),綜合分析目前我國汽車制造業(yè)整體經(jīng)營水平,由于比亞迪2011年登陸A股之后利潤出現(xiàn)連年巨幅下降的客觀事實(shí),與行業(yè)其他企業(yè)橫向?qū)Ρ?之后以其5年的財務(wù)數(shù)據(jù)進(jìn)行更深入的趨勢分析,針對比亞迪在經(jīng)營活動中出現(xiàn)的問題給予相應(yīng)的解決對策,最后對汽車制造行業(yè)財務(wù)績效水平和未來發(fā)展方向做出總結(jié)。
[Abstract]:Automobile manufacturing industry is one of the pillar industries of our national economy, which occupies a pivotal position in the national economy. With the continuous expansion of domestic and international automobile markets, the scale of China's automobile manufacturing industry has been expanding, and automobile production and sales have occupied the first place in the world for seven consecutive years. Foreign enterprises enter the field of non-automobile manufacturing in China and domestic one after another, and the competition in automobile manufacturing industry is becoming more and more intense. Financial performance evaluation of enterprises has long been concerned by experts and scholars, managers and external stakeholders. Financial performance evaluation can help enterprises understand the shortcomings of business activities. And from this to formulate risk prevention measures and future development strategy. Therefore, it is necessary to evaluate the financial performance of automobile industry in China. By analyzing the financial performance of automobile manufacturing enterprises, it can help to understand the overall operating level of automobile industry, can clearly understand the performance of enterprises in different dimensions of financial performance evaluation, sum up their own advantages and disadvantages. Lay the foundation for the future development plan of the enterprise, make the enterprise occupy the advantageous position in the competition. Based on the basic theory of financial performance, this paper reviews the classical theory and frontier development in the field of financial performance evaluation, analyzes the applicability of different financial performance evaluation methods, and takes BYD as the case study object. This paper summarizes the background of automobile manufacturing industry and the present situation of competition, selects the appropriate evaluation method according to the applicable scope of the financial performance evaluation method, and selects 21 automobile manufacturing enterprises in the automobile manufacturing industry as the sample source. Focusing on the performance of the industry in four dimensions of performance evaluation, comprehensive analysis of the current overall operating level of China's automotive manufacturing industry, due to BYD after the landing of A shares in 2011, the profits of the objective fact that there has been a huge decline in successive years. After horizontal comparison with other enterprises in the industry, and then more in-depth trend analysis with its financial data of five years, the corresponding solutions to the problems in BYD's business activities are given. Finally, the financial performance level and future development direction of automobile manufacturing industry are summarized.
【學(xué)位授予單位】：天津財經(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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