【摘要】：作為中國(guó)四大發(fā)明的造紙術(shù),為世界經(jīng)濟(jì)的發(fā)展和文化的傳播起到了舉足輕重的作用。造紙業(yè)在中國(guó)的發(fā)展,經(jīng)歷了從小作坊到上市公司、跨國(guó)集團(tuán)的歷史階段,由于其產(chǎn)業(yè)關(guān)聯(lián)性強(qiáng),帶動(dòng)著農(nóng)業(yè)、林業(yè)、工業(yè)的同步發(fā)展,造紙業(yè)已經(jīng)發(fā)展成為我國(guó)國(guó)民經(jīng)濟(jì)的基礎(chǔ)性產(chǎn)業(yè)。結(jié)合目前國(guó)際、國(guó)內(nèi)造紙業(yè)環(huán)境,全球造紙業(yè)發(fā)展趨勢(shì)迅猛,呈現(xiàn)出以下行業(yè)特點(diǎn)：經(jīng)濟(jì)規(guī)模化、技術(shù)集成化、產(chǎn)品功能多樣化、生產(chǎn)清潔化和林紙一體化的模式。 基于績(jī)效評(píng)價(jià)理論體系,并結(jié)合我國(guó)造紙業(yè)實(shí)際情況,對(duì)我國(guó)造紙業(yè)上市公司進(jìn)行績(jī)效評(píng)價(jià),分析優(yōu)勢(shì)和不足、以及影響財(cái)務(wù)績(jī)效優(yōu)劣勢(shì)的原因,提出改進(jìn)經(jīng)營(yíng)績(jī)效的措施。因此,對(duì)我國(guó)造紙業(yè)上市公司經(jīng)營(yíng)績(jī)效進(jìn)行實(shí)證研究具有一定的理論和現(xiàn)實(shí)意義。 首先,根據(jù)績(jī)效評(píng)價(jià)理論和指標(biāo)體系設(shè)計(jì)原則,選取我國(guó)24家造紙業(yè)上市公司2007年至2011年5年的財(cái)務(wù)數(shù)據(jù),從盈利能力、股東獲利能力、償債能力、營(yíng)運(yùn)能力、發(fā)展能力、獲取現(xiàn)金流量能力、股本擴(kuò)張能力七個(gè)方面進(jìn)行綜合評(píng)價(jià)。 其次,采用因子分析法一般步驟對(duì)選取的樣本進(jìn)行分析,根據(jù)綜合得分情況對(duì)24家造紙企業(yè)進(jìn)行排名,綜合得分差距較大,兩極分化較嚴(yán)重。綜合得分排名前八的企業(yè),在盈利及成長(zhǎng)因子、償債因子、獲利因子、擴(kuò)張能力因子、固定資產(chǎn)營(yíng)運(yùn)因子、存貨因子六個(gè)方面得分均比較靠前,反之,在六個(gè)方面表現(xiàn)較差,反映了它們?cè)诶蒙鐣?huì)資源、自身管理水平、經(jīng)營(yíng)效率方面的差距。 根據(jù)因子分析法得出的結(jié)論,來(lái)分析影響造紙業(yè)經(jīng)營(yíng)績(jī)效的原因,具體表現(xiàn)在：資源先天缺乏、原材料結(jié)構(gòu)配置不合理、技術(shù)創(chuàng)新不足三個(gè)方面的比較優(yōu)勢(shì)欠缺；融資能力差；項(xiàng)目管理水平低下。 通過(guò)對(duì)上述影響造紙業(yè)經(jīng)營(yíng)績(jī)效的原因進(jìn)行分析,進(jìn)一步提出改進(jìn)造紙業(yè)經(jīng)營(yíng)績(jī)效的措施,概況為以下幾個(gè)方面： 第一,從資源布局戰(zhàn)略、全面質(zhì)量管理戰(zhàn)略、技術(shù)戰(zhàn)略、品牌戰(zhàn)略四個(gè)方面來(lái)培養(yǎng)造紙企業(yè)核心競(jìng)爭(zhēng)力； 第二,從提升企業(yè)綜合治理勢(shì)力、實(shí)施多元化的融資渠道兩個(gè)方面來(lái)建立完善的融資體系； 第三,以?xún)?yōu)越的條件吸納人才、積極地培養(yǎng)人才,來(lái)增強(qiáng)造紙企業(yè)的項(xiàng)目管理能力。 最后,以晨鳴紙業(yè)為例來(lái)進(jìn)行經(jīng)營(yíng)績(jī)效評(píng)價(jià),分析其發(fā)展壯大的經(jīng)驗(yàn)：堅(jiān)持不斷的管理創(chuàng)新；融資渠道多元化；擴(kuò)張模式多樣化；建設(shè)現(xiàn)代化的物流配送系統(tǒng)；發(fā)展強(qiáng)大的電子商務(wù)平臺(tái)；建立穩(wěn)固的原材料供應(yīng)體系。通過(guò)對(duì)我國(guó)造紙業(yè)經(jīng)營(yíng)績(jī)效現(xiàn)狀進(jìn)行評(píng)價(jià),并結(jié)合未來(lái)造紙業(yè)的發(fā)展勢(shì)頭,提出了晨鳴紙業(yè)進(jìn)一步發(fā)展的策略選擇：繼續(xù)走兼并、集中的擴(kuò)張之路；向資源布局型發(fā)展；實(shí)施庫(kù)存降低策略；打造綠色環(huán)保產(chǎn)品；進(jìn)一步實(shí)施差異化競(jìng)爭(zhēng)戰(zhàn)略。
[Abstract]:As the four great inventions in China, papermaking plays an important role in the development of world economy and the spread of culture. The development of paper industry in China has gone through the historical stage of small workshops to listed companies and multinational groups. Because of its strong industrial relevance, it has led to the synchronous development of agriculture, forestry and industry. The paper industry has developed into the basic industry of our national economy. Combined with the current international and domestic paper industry environment, the global paper industry development trend is rapid, showing the following industry characteristics: economic scale, technical integration, product function diversification, production cleaning and forest paper integration model. Based on the theoretical system of performance evaluation and the actual situation of paper industry in China, this paper evaluates the performance of listed companies in paper industry in China, analyzes the advantages and disadvantages, as well as the reasons that affect the advantages and disadvantages of financial performance, and puts forward some measures to improve the operating performance. Therefore, the empirical study on the operating performance of listed companies in China's paper industry has certain theoretical and practical significance. First of all, according to the theory of performance evaluation and the design principle of index system, the financial data of 24 listed companies in paper industry in China from 2007 to 2011 are selected, from profitability, shareholder profitability, solvency, operating ability and development ability. To obtain cash flow capacity, equity expansion capacity seven aspects of comprehensive evaluation. Secondly, the general steps of factor analysis are used to analyze the selected samples, and 24 papermaking enterprises are ranked according to the comprehensive score. The comprehensive score gap is large and the polarization is serious. The top eight enterprises with comprehensive scores scored better in six aspects: profit and growth factor, debt service factor, profit factor, expansion ability factor, fixed asset operation factor and inventory factor. On the contrary, they performed poorly in six aspects. It reflects their gap in the use of social resources, their own management level and business efficiency. According to the conclusion of factor analysis method, this paper analyzes the reasons that affect the management performance of paper industry, which is manifested in the following aspects: the innate shortage of resources, the unreasonable allocation of raw materials structure and the lack of comparative advantage in three aspects: the lack of comparative advantage, the poor financing ability, and the lack of technological innovation. The level of project management is low. Based on the analysis of the above reasons affecting the business performance of the paper industry, this paper further puts forward some measures to improve the business performance of the paper industry. The general situation is as follows: first, from the resource layout strategy, the total quality management strategy, Technology strategy, brand strategy to cultivate the core competitiveness of papermaking enterprises; Second, from two aspects of promoting the comprehensive governance power of enterprises and implementing diversified financing channels to establish a perfect financing system; Third, to absorb talents under superior conditions and actively train talents to enhance the project management ability of papermaking enterprises. Finally, taking Chenming Paper industry as an example, this paper analyzes its experience of development and growth: persisting in continuous management innovation, diversified financing channels, diversified expansion model, building modern logistics distribution system, and analyzing the experience of its development and growth: persistent management innovation, diversification of financing channels, diversification of expansion mode, construction of modern logistics distribution system, and analysis of its development experience. Develop a strong e-commerce platform; establish a solid raw material supply system. Through the evaluation of the present situation of the management performance of the paper industry in China, and combined with the development momentum of the paper industry in the future, this paper puts forward the strategic choices for the further development of the paper industry: continue to take the road of merger and centralized expansion, develop to the resource distribution type; Implement inventory reduction strategy; create green environmental protection products; further implement differential competition strategy.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426.83

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 吳福騫;我國(guó)造紙業(yè)上市公司的興衰規(guī)律[J];中華紙業(yè);2003年03期

2 朱嘉;;造紙業(yè)重點(diǎn)上市公司2007年及2008年1季度財(cái)務(wù)分析[J];中華紙業(yè);2008年13期

3 朱國(guó)榮;張亞賢;王文章;;基于利益相關(guān)者理論的建筑企業(yè)績(jī)效評(píng)價(jià)[J];財(cái)政監(jiān)督;2012年14期

4 羅永泰;韓鳳舞;;中國(guó)造紙業(yè)的可持續(xù)發(fā)展[J];經(jīng)濟(jì)管理;1998年12期

5 陰素石;;國(guó)有企業(yè)績(jī)效評(píng)價(jià)體系的問(wèn)題及對(duì)策研究[J];經(jīng)濟(jì)論壇;2008年16期

6 左明亮;張堅(jiān);;我國(guó)造紙業(yè)國(guó)際競(jìng)爭(zhēng)力分析[J];科技管理研究;2011年04期

7 謝亞濤;企業(yè)并購(gòu)的績(jī)效分析[J];會(huì)計(jì)研究;2003年12期

8 鄒毅實(shí);張智光;杜姍姍;;林紙一體化理論支撐體系的研究[J];林業(yè)經(jīng)濟(jì)問(wèn)題;2006年03期

9 許春曉;葉莉;;我國(guó)旅游上市公司動(dòng)態(tài)競(jìng)爭(zhēng)力比較的實(shí)證分析[J];旅游學(xué)刊;2008年05期

10 高明華,初蕾;大股東持股適度區(qū)間與公司績(jī)效——對(duì)我國(guó)民營(yíng)上市公司股權(quán)結(jié)構(gòu)的實(shí)證分析[J];齊魯學(xué)刊;2004年04期

相關(guān)博士學(xué)位論文 前1條

1 徐聲星;中國(guó)造紙產(chǎn)業(yè)國(guó)際競(jìng)爭(zhēng)力研究[D];華中科技大學(xué);2008年

相關(guān)碩士學(xué)位論文 前2條

1 張冬;建筑企業(yè)績(jī)效評(píng)價(jià)研究[D];長(zhǎng)沙理工大學(xué);2010年

2 周梅;建筑企業(yè)績(jī)效考核體系研究[D];山東大學(xué);2008年

，

本文編號(hào)：2492329