【摘要】：隨著全球經(jīng)濟(jì)的快速發(fā)展，企業(yè)績(jī)效的概念已經(jīng)深入到社會(huì)每個(gè)階層。企業(yè)財(cái)務(wù)管理活動(dòng)成為企業(yè)管理活動(dòng)的重要組成部分，經(jīng)營(yíng)績(jī)效是企業(yè)競(jìng)爭(zhēng)力的重要組成部分，，因此提高企業(yè)經(jīng)營(yíng)績(jī)效水平是企業(yè)得以生存和持續(xù)發(fā)展的關(guān)鍵措施，且真實(shí)而準(zhǔn)確的經(jīng)營(yíng)績(jī)效研究結(jié)果也是投資者采取進(jìn)一步行動(dòng)的依據(jù)。 我國(guó)家電業(yè)已發(fā)展為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè)，具有較強(qiáng)的國(guó)際影響力。家電業(yè)涉及范圍廣，遍布區(qū)域?qū)挘袌?chǎng)化程度較高，對(duì)該行業(yè)的經(jīng)營(yíng)績(jī)效進(jìn)行實(shí)證研究，對(duì)提升我國(guó)家電制造業(yè)的總體競(jìng)爭(zhēng)力有著廣泛而重要的意義。本文研究結(jié)合企業(yè)績(jī)效、財(cái)務(wù)指標(biāo)體系分析的概念和家電行業(yè)的財(cái)務(wù)特征構(gòu)建了評(píng)價(jià)我國(guó)家電業(yè)上市公司經(jīng)營(yíng)績(jī)效的指標(biāo)體系。利用家電行業(yè)上市公司2010年和2011年的相關(guān)數(shù)據(jù)，采用因子分析法和聚類(lèi)分析法對(duì)該行業(yè)的經(jīng)營(yíng)績(jī)效進(jìn)行實(shí)證研究。在實(shí)證研究的基礎(chǔ)上，分析各能力因子對(duì)企業(yè)經(jīng)營(yíng)績(jī)效的影響力和企業(yè)未來(lái)發(fā)展趨勢(shì)；聚類(lèi)分析主要是從橫向比較不同分類(lèi)里公司的能力因子排序,以此對(duì)提升公司綜合績(jī)效作出評(píng)價(jià)。最后根據(jù)實(shí)證研究結(jié)果做出有關(guān)企業(yè)經(jīng)營(yíng)績(jī)效的概括性結(jié)論，總結(jié)本文研究的不足與局限，再對(duì)提升我國(guó)家電業(yè)上市公司經(jīng)營(yíng)績(jī)效的后續(xù)研究提出設(shè)想。
[Abstract]:With the rapid development of the global economy, the concept of enterprise performance has penetrated into every social class. Enterprise financial management activities become an important part of enterprise management activities, and business performance is an important part of the competitiveness of enterprises. Therefore, improving the level of business performance is the key measure for the survival and sustainable development of enterprises. And the true and accurate research results are also the basis for investors to take further action. China's home appliances industry has developed into a pillar industry of the national economy, with strong international influence. The home appliance industry involves a wide range of areas and has a high degree of marketization. The empirical study on the operation performance of this industry is of great significance to the promotion of the overall competitiveness of the home appliance manufacturing industry in China. This paper studies the concept of enterprise performance, financial index system analysis and the financial characteristics of the household appliances industry, and constructs an index system to evaluate the operating performance of the listed companies in China's household appliances industry. Based on the data of the listed companies in the household appliances industry in 2010 and 2011, this paper makes an empirical study on the operating performance of this industry by using factor analysis and cluster analysis. On the basis of empirical research, this paper analyzes the influence of capability factors on enterprise performance and the development trend of enterprises in the future. Cluster analysis is mainly from the horizontal comparison of the different classification of the company's ability factor ranking, in order to improve the company's comprehensive performance evaluation. Finally, based on the empirical research results, this paper makes a general conclusion on the business performance of enterprises, summarizes the shortcomings and limitations of this study, and then puts forward some ideas for further research on improving the performance of listed companies in the domestic appliances industry.
【學(xué)位授予單位】：西南科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426.6

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