本文選題：乳業(yè)上市公司　切入點：經(jīng)營績效　出處：《上海海洋大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：乳業(yè)上市公司作為乳品行業(yè)的領(lǐng)軍者，其經(jīng)營績效引起廣泛的關(guān)注，對乳業(yè)上市公司經(jīng)營績效進(jìn)行評價具有一定的現(xiàn)實意義。 本文以乳業(yè)上市公司2010年年度財務(wù)報表為基礎(chǔ)，從企業(yè)經(jīng)營者的角度對乳品企業(yè)進(jìn)行全方位的經(jīng)營績效評價。首先，分別從盈利能力、運營能力、償債能力、發(fā)展能力四方面對乳業(yè)上市公司財務(wù)績效評價，得到各乳品企業(yè)績效的優(yōu)劣情況。隨后，分析了對這四方面影響較大、具有代表性的財務(wù)指標(biāo)，從而揭示各乳業(yè)上市公司效益、資產(chǎn)運營、償債能力、發(fā)展能力績效表現(xiàn)的原因。接著借鑒國有資本金績效評價權(quán)重對四方面的主因子賦權(quán)得出各乳業(yè)上市公司財務(wù)績效綜合評價得分值，整體上把握乳業(yè)上市公司的財務(wù)績效。此外，研究對比分析了各公司的市場占有率、人力資源以及技術(shù)研發(fā)能力，得到了公司在這三方面的排名情況。 本文運用理論研究、文獻(xiàn)檢索及實證分析等理論與方法，在深入了解乳品企業(yè)特性的前提下，構(gòu)建了一套適合于乳業(yè)上市公司經(jīng)營績效評價指標(biāo)體系，并在此基礎(chǔ)上運用因子分析和主觀賦權(quán)法展開乳業(yè)上市公司經(jīng)營績效進(jìn)行評價，得出相關(guān)結(jié)論。 本研究除緒論之外共五部分。其主要內(nèi)容如下： （1）我國乳品現(xiàn)狀的研究。這是了解認(rèn)識乳品市場，乳品企業(yè)特性從而構(gòu)建企業(yè)績效評價指標(biāo)的前提。本部分介紹了乳制品行業(yè)總體概況、我國乳制品的供需情況以及當(dāng)前上市的乳品企業(yè)。 （2）乳業(yè)上市公司經(jīng)營績效評價的理論。這是研究乳業(yè)上市公司經(jīng)營績效評價的基礎(chǔ)。本章首先定義了乳品、企業(yè)經(jīng)營績效的概念，接下來從理論上定位乳業(yè)上市公司經(jīng)營績效評價的方向，也為之后的研究做鋪墊。 （3）乳業(yè)上市公司經(jīng)營績效評價指標(biāo)構(gòu)建。依據(jù)我國乳品行業(yè)現(xiàn)狀，兼顧產(chǎn)品屬性、企業(yè)經(jīng)營規(guī)模等內(nèi)容，本章構(gòu)建一套適合于乳業(yè)上市公司經(jīng)營績效評價的指標(biāo)體系，為后續(xù)的實證研究提供模型支持。 （4）乳業(yè)上市公司經(jīng)營績效評價實證研究。本章先對每一類指標(biāo)運用因子分析法提取主因子，得出乳品企業(yè)在盈利、運營、償債以及成長能力的績效表現(xiàn)情況，接著運用主觀賦權(quán)法對各因子進(jìn)行賦權(quán)計算出乳品企業(yè)綜合財務(wù)績效得分。此外，從市場占有率、企業(yè)人力資源以及技術(shù)能力三方面對比分析了乳業(yè)上市公司的非財務(wù)績效。 （5）提出乳業(yè)上市公司經(jīng)營績效評價研究的結(jié)論以及提高經(jīng)營績效的政策建議。通過對乳業(yè)上市公司經(jīng)營績效進(jìn)行評價得到了乳品企業(yè)經(jīng)營績效評價的結(jié)論，并據(jù)此給出提高企業(yè)經(jīng)營績效的政策建議。 本文的特點： （1）通過查閱大量企業(yè)經(jīng)營績效評價的文獻(xiàn)，在深入了解乳品企業(yè)特性的前提下，構(gòu)建一套適用于乳品上市公司經(jīng)營績效評價的指標(biāo)體系，從而為準(zhǔn)確評價乳品企業(yè)經(jīng)營績效提供了基礎(chǔ)。 （2）分析乳品上市公司的盈利能力、償債能力、運營能力和發(fā)展?jié)摿r，文章運用因子分析提取少量主因子，起到簡化的目的，，又提取較大的信息量。同時分析影響主因子的財務(wù)指標(biāo)，分析企業(yè)績效不高的具體原因，為進(jìn)一步改善提供方向。運用德菲爾法對四方面主因子賦權(quán)，得到各乳品上市公司經(jīng)營績效的評價得分，這樣充分發(fā)揮了主客觀賦值的優(yōu)點，有利于正確評價企業(yè)經(jīng)營績效。
[Abstract]:As a leader of dairy industry, the performance of dairy listed companies has attracted wide attention. The evaluation of the performance of dairy listed companies has certain practical significance.
In this paper, dairy listed companies in 2010 annual financial statements as the basis, a full range of financial performance evaluation of dairy products from the view of company managers. First of all, respectively, from the profitability, operating capacity, solvency, development ability of four aspects of financial performance evaluation of listed dairy companies, the merits of the case obtained the performance of dairy industry. Then, analysis the influence of these four aspects, the financial indicators representative, so as to reveal the benefits of dairy listed companies, assets operation, solvency, development ability performance. Then reference the state-owned capital performance evaluation factor weights on the four aspects of empowerment that score of comprehensive financial performance evaluation of the dairy listed companies value. Grasp the whole dairy listed companies' financial performance. In addition, study on the comparative analysis of the company's market share, human resources and technology research Force, got the company's ranking in these three aspects.
This paper uses theoretical research and empirical analysis, literature retrieval and other theories and methods, based on in-depth understanding of the characteristics of dairy enterprises, construct a set of suitable for dairy listed companies operating performance evaluation index system, and on this basis, using factor analysis and subjective weighting method show performance evaluation on listed dairy companies, draw relevant conclusions.
In addition to the introduction of the five parts of the study, the main contents are as follows:
(1) the research on the current situation of dairy products in China. This is the premise to understand the characteristics of dairy market and dairy enterprises, so as to set up a performance evaluation index for enterprises. This section introduces the general situation of dairy industry, the supply and demand of dairy products in China, and the current listed dairy enterprises.
(2) the operating performance evaluation of listed dairy companies. This is the theoretical basis of performance evaluation of dairy listed companies. This chapter first defines the concept of dairy products, business performance, then listed theoretically positioning dairy company performance evaluation, also pave the way for the study.
(3) the construction of dairy listed companies operating performance evaluation index. Based on the current situation of dairy industry in our country, taking into account the product attributes, business scale and other content, this chapter constructs a set of index system for performance evaluation of the listed companies in the dairy industry, to provide model support for subsequent empirical research.
(4) empirical research on the management performance evaluation of listed dairy companies. This chapter first of each kind of factor extraction indexes by using principal factor analysis, the dairy enterprises in the profit, operation, performance and debt growth ability, then use the subjective weighting method of each factor were weighted to calculate the comprehensive financial performance of dairy enterprises score. In addition, the market share of enterprises, human resources and technology ability three aspects of a comparative analysis of the non financial performance of listed dairy companies.
(5) the dairy listed companies operating performance evaluation of the research conclusion and policy suggestions to improve business performance. The performance evaluation of listed companies on the dairy has been operating performance of dairy enterprises evaluation conclusion, and improve business performance policy suggestions are given.
The characteristics of this article:
(1) by consulting a large number of literatures about enterprise performance evaluation, we set up a set of index system suitable for the performance evaluation of dairy companies based on a thorough understanding of the characteristics of dairy enterprises, so as to provide a basis for accurately evaluating the performance of dairy enterprises.
(2) analysis of dairy listed companies profitability, solvency, operational capacity and development potential, this paper uses factor analysis to extract a small amount of main factor, to simplify the extraction, and a large amount of information. At the same time, analysis of financial indicators affecting the main factor, analysis of the specific reasons for the enterprise performance is not high, to provide direction to further improve the use of the Delphi method. The main factors on the four aspects of empowerment, get the business performance evaluation of the dairy listed companies that score, give full play to the advantages of subjective and objective evaluation, to correctly evaluate the financial performance.

【學(xué)位授予單位】：上海海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F426.82;F832.51;F224

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本文編號：1578492