本文關鍵詞： 創(chuàng)業(yè)板上市公司 經營績效 實證研究　出處：《北方工業(yè)大學》2012年碩士論文　論文類型：學位論文

【摘要】：2009年10月,創(chuàng)業(yè)板作為新興資本市場一顆璀璨之星在深圳證券交易所正式拉開大幕。定位于創(chuàng)新型、科技型、成長型的創(chuàng)業(yè)板市場,被稱為“中國的納斯達克”。我國的創(chuàng)業(yè)板作為一個古老民族對科技興國的呼喚,它的誕生意味著資本市場將迎來空前的活躍和繁榮。但是創(chuàng)業(yè)板的創(chuàng)建,更多的聚焦點落在中小高新技術企業(yè)身上,這些企業(yè)規(guī)模比較小,技術也不是很成熟、未來的市場發(fā)展前景有很多的不確定性。為此而對創(chuàng)業(yè)板經營風險不斷增強不得不發(fā)人深思。目前對創(chuàng)業(yè)板的研究頗少,多數都還停留在規(guī)范性的研究階段,實證研究相對較少,筆者認為采用一種性質有效的經營績效評價方法對其經營業(yè)績進行實證研究,無論從企業(yè)自身價值方面考慮還是從推動資本市場走強方面都有著重要、深遠的意義。 本文借鑒西方國家對企業(yè)績效評價的經驗,結合我國當前的實際情況,選取我國創(chuàng)業(yè)板上市公司為研究對象,綜合運用經濟學與管理學的相關理論,對我國創(chuàng)業(yè)板上市公司的經營績效進行綜合研究。其系統(tǒng)理論和模型的運用既包含了傳統(tǒng)的財務績效評價體系,又針對我國創(chuàng)業(yè)板上市公司的特色選取對經營績效有重要影響的非財務指標作為經營績效評價體系,筆者認為非財務績效評價體系更有助于企業(yè)績效長期的持續(xù)改善,對此本文更多的關注后者的重要性。本文在評價方法選用上,將財務績效評價體系運用數理統(tǒng)計中的主成分分析法進行實證研究；將非財務績效評價體系運用數理統(tǒng)計中的模糊綜合評價法進行實證研究,然后將兩模型分別運用到2011年7月《中國證券時報》頒布的“我國創(chuàng)業(yè)板上市公司20強”上市公司的實證研究中,實證結果得出20家企業(yè)經營績效的相對排名,進而對其結論作出對比和分析,提出建議和展望。
[Abstract]:In October 2009, as a bright star of emerging capital market, gem officially opened in Shenzhen Stock Exchange. It is called "China's NASDAQ". As an ancient nation, China's gem calls for a rejuvenation of the country through science and technology. Its birth means that the capital market will usher in unprecedented vitality and prosperity. But the establishment of the gem. More focus on small and medium-sized high-tech enterprises, these enterprises are relatively small, technology is not very mature. There is a lot of uncertainty about the future market development prospect. Therefore, the increasing risk of the gem has to be thought-provoking. At present, there are few researches on the gem, most of which are still in the normative research stage. The empirical research is relatively few, the author believes that the use of an effective business performance evaluation method to its business performance empirical research. It is of great significance to consider the value of the enterprise and to promote the capital market. This article draws lessons from the western countries to the enterprise performance appraisal experience, unifies our country present actual situation, selects our country growth enterprise board listed company as the research object, synthetically uses the economics and the management science correlation theory. This paper makes a comprehensive study on the operating performance of listed companies in the gem of our country. The system theory and the application of the model include the traditional financial performance evaluation system. In view of the characteristics of the gem listed companies in China, non-financial indicators which have an important impact on business performance are selected as the performance evaluation system. The author believes that the non-financial performance evaluation system is more conducive to the long-term continuous improvement of corporate performance, and this paper pays more attention to the importance of the latter. The financial performance evaluation system is empirically studied by using the principal component analysis method in mathematical statistics. The non-financial performance evaluation system is empirically studied by fuzzy comprehensive evaluation method in mathematical statistics. Then the two models are applied to the empirical research of the Top 20 listed companies in China's gem issued in July 2011 by the China Securities Times. The empirical results show the relative ranking of business performance of 20 enterprises, and then make a comparison and analysis of its conclusions, and put forward suggestions and prospects.
【學位授予單位】：北方工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F275;F224;F832.51

【引證文獻】

相關博士學位論文 前4條

1 李軍農;上市公司經營績效評價研究[D];武漢大學;2004年

2 徐兵;中國上市公司績效評價研究[D];中南大學;2007年

3 楊健奎;國有大型企業(yè)經營績效評價研究[D];北京航空航天大學;2007年

4 馬輝;中國上市公司資本結構與績效研究[D];河北工業(yè)大學;2008年

相關碩士學位論文 前3條

1 何文;江西制造業(yè)上市公司股權結構與績效關系研究[D];南昌大學;2013年

2 周楊;創(chuàng)業(yè)板上市公司上市前后經營效率的變化及重要影響因素研究[D];華中師范大學;2014年

3 曾櫚珈;我國創(chuàng)業(yè)板上市公司無形資產與企業(yè)業(yè)績相關性研究[D];北京林業(yè)大學;2014年

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本文編號：1475437