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基于財(cái)務(wù)指標(biāo)的服務(wù)業(yè)上市公司競(jìng)爭(zhēng)力研究

發(fā)布時(shí)間:2018-03-26 16:37

  本文選題:服務(wù)業(yè) 切入點(diǎn):競(jìng)爭(zhēng)力 出處:《長(zhǎng)沙理工大學(xué)》2012年碩士論文


【摘要】:20世紀(jì)特別是二戰(zhàn)之后,世界經(jīng)濟(jì)結(jié)構(gòu)發(fā)生了巨大變革,產(chǎn)業(yè)發(fā)展重點(diǎn)從工業(yè)制造業(yè)領(lǐng)域轉(zhuǎn)向服務(wù)業(yè)領(lǐng)域,全球產(chǎn)業(yè)結(jié)構(gòu)呈現(xiàn)出由“工業(yè)型經(jīng)濟(jì)”向“服務(wù)型經(jīng)濟(jì)”的重大轉(zhuǎn)變,服務(wù)業(yè)以前所未有的速度加快發(fā)展,成為影響世界經(jīng)濟(jì)發(fā)展的重要力量。當(dāng)今世界已進(jìn)入了一個(gè)服務(wù)經(jīng)濟(jì)時(shí)代,尤其是隨著現(xiàn)代科學(xué)技術(shù)向服務(wù)業(yè)的加速滲透,服務(wù)業(yè)不斷衍生出新的發(fā)展方式。使之在現(xiàn)代經(jīng)濟(jì)發(fā)展過(guò)程中占據(jù)越來(lái)越重要的地位。 前人對(duì)服務(wù)業(yè)的競(jìng)爭(zhēng)力研究大部分側(cè)重于區(qū)域服務(wù)業(yè)的研究,對(duì)服務(wù)業(yè)的行業(yè)研究不夠,論文從現(xiàn)有的競(jìng)爭(zhēng)力研究入手,從理論與實(shí)證相結(jié)合的角度,以服務(wù)業(yè)上市公司為例,采用因子分析方法進(jìn)行實(shí)證分析,試圖通過(guò)對(duì)我國(guó)服務(wù)業(yè)的競(jìng)爭(zhēng)力研究,找出影響服務(wù)業(yè)競(jìng)爭(zhēng)力的影響因素,為我國(guó)服務(wù)業(yè)提升自身競(jìng)爭(zhēng)力提供理論依據(jù)。 本文以2010年全國(guó)641家服務(wù)業(yè)上市公司為研究對(duì)象,基于財(cái)務(wù)指標(biāo)進(jìn)行實(shí)證分析。根據(jù)我國(guó)服務(wù)業(yè)上市公司競(jìng)爭(zhēng)力的特點(diǎn)和構(gòu)成構(gòu)建出評(píng)價(jià)服務(wù)業(yè)競(jìng)爭(zhēng)力的指標(biāo)體系,利用SPSS軟件中的因子分析方法,從盈利能力、營(yíng)運(yùn)能力、償債能力和成長(zhǎng)能力四個(gè)方面對(duì)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力進(jìn)行綜合評(píng)價(jià)。結(jié)果表明,盈利能力在服務(wù)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力評(píng)價(jià)中起主導(dǎo)作用,償債能力和營(yíng)運(yùn)能力的作用相對(duì)不足,成長(zhǎng)能力最弱。但有上市公司在2010年因盈利能力較強(qiáng)而綜合排名靠前,在2011年的發(fā)展中,明顯表出出后勁不足,成為ST企業(yè)。這說(shuō)明,在長(zhǎng)期的發(fā)展中,僅靠盈利能力強(qiáng)的非均衡性發(fā)展是不具可持續(xù)性優(yōu)勢(shì)的。此外,服務(wù)業(yè)上市公司財(cái)務(wù)競(jìng)爭(zhēng)力整體水平不高,綜合競(jìng)爭(zhēng)力因子得分大于0.4的公司僅有79家,強(qiáng)弱分布不均,,87.66%的上市公司處于中等或較弱的等級(jí)。對(duì)此,本文提出相關(guān)對(duì)策,如提高財(cái)務(wù)競(jìng)爭(zhēng)力對(duì)策、產(chǎn)業(yè)化和城市化發(fā)展對(duì)策、就業(yè)和人才資源對(duì)策,以期對(duì)推動(dòng)服務(wù)業(yè)把握機(jī)遇、迎接挑戰(zhàn)和健康發(fā)展有所幫助。
[Abstract]:In the 20th century, especially after World War II, great changes have taken place in the structure of the world economy, and the focus of industrial development has shifted from the field of industrial manufacturing to the field of service. The global industrial structure is undergoing a major transformation from an "industrial economy" to a "service-oriented economy", and the service industry is speeding up its development at an unprecedented speed. The world has entered an era of service economy, especially with the accelerated infiltration of modern science and technology into the service industry. The service industry is becoming more and more important in the process of modern economic development. Most of the previous researches on the competitiveness of the service industry focused on the regional service industry, but not enough on the service industry. This paper starts with the existing competitiveness research, from the perspective of combining theory with empirical research. Taking the listed companies of service industry as an example, this paper uses factor analysis method to analyze the competitiveness of service industry in China, and tries to find out the factors that affect the competitiveness of service industry. To provide theoretical basis for our service industry to enhance their competitiveness. This paper takes 641 listed service companies in China in 2010 as the research object, and carries on the empirical analysis based on the financial index. According to the characteristics and composition of the competitiveness of the listed companies in the service industry, the paper constructs an index system to evaluate the competitiveness of the service industry. By using the factor analysis method in SPSS software, the financial competitiveness of listed companies is evaluated from four aspects: profitability, operating capacity, solvency and growth ability. Profitability plays a leading role in the evaluation of the financial competitiveness of listed companies in the service industry. The function of solvency and operation ability is relatively insufficient, and the growth ability is the weakest. However, some listed companies ranked the top in 2010 because of their strong profitability. In the development of 2011, the apparent lack of momentum to become a St enterprise. This shows that in long-term development, there is no sustainable advantage to rely solely on highly profitable non-equilibrium development. The overall level of financial competitiveness of the listed companies in the service industry is not high. There are only 79 companies with a score of more than 0.4 for the comprehensive competitiveness factor, and 87.66% of the listed companies with uneven distribution are in the middle or weaker grade. Such as improving financial competitiveness, industrialization and urbanization development, employment and human resources, in order to promote the service industry to seize the opportunity, meet the challenges and healthy development.
【學(xué)位授予單位】:長(zhǎng)沙理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2012
【分類號(hào)】:F715.5;F719;F224

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