本文關(guān)鍵詞：三一重工與中聯(lián)重科運營模式與財務(wù)業(yè)績比較研究　出處：《廈門大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：工程機械制造業(yè)被譽為是中國制造業(yè)的脊梁。從2009年起,中國工程機械制造業(yè)的銷售收入已躍居全球第一,并連續(xù)多年保持領(lǐng)先,在我國經(jīng)濟發(fā)展中發(fā)揮著不可或缺的重要作用。然而,同大多數(shù)行業(yè)一樣,在我國工程機械制造行業(yè)中,也存在著良莠不齊的狀況。造成這種現(xiàn)狀的因素有很多,運營模式(包括交易結(jié)構(gòu)、銷售方式、財務(wù)策略、擴張策略等)無疑是影響工程機械制造企業(yè)經(jīng)營業(yè)績的一個重要因素。遺憾的是,目前鮮有研究圍繞工程機械制造企業(yè)運營模式與財務(wù)業(yè)績的問題展開深入探索。 本文選取工程機械行業(yè)中非常具有代表性的兩家公司——三一重工股份有限公司與中聯(lián)重科股份有限公司作為研究對象,試圖深入考察運營模式差異可能對企業(yè)財務(wù)業(yè)績產(chǎn)生的影響。事實上,這兩家成功的工程機械制造商在產(chǎn)品結(jié)構(gòu)、企業(yè)規(guī)模等方面都非常相近,但它們的運營模式卻截然不同。本文旨在探索這兩家公司的運營模式存在何種差異?這些差異會在財務(wù)報表中如何體現(xiàn)?進而將對公司財務(wù)業(yè)績產(chǎn)生什么影響?本文將在比較不同運營模式會計處理差異的基礎(chǔ)上,通過財務(wù)報表的三維比較和財務(wù)業(yè)績指標對比分析,來逐一解答這些問題。 論文共分為六章：第一章是緒論,介紹了本文的研究背景,簡要闡述了論文選題的原因、研究內(nèi)容和研究框架；第二章描述了工程機械行業(yè)的特點,重點介紹工程機械行業(yè)的發(fā)展概況與市場銷售狀況；第三章是本文研究的起點,側(cè)重于比較三一重工和中聯(lián)重科這兩家公司在運營模式及關(guān)鍵會計處理上的差異；第四章承襲上一章的分析,進一步對三一重工與中聯(lián)重科兩家公司的財務(wù)報表進行三維分析,并考察了運營模式差異對這兩家公司財務(wù)報表的影響；第五章是本文的關(guān)鍵部分,旨在通過財務(wù)業(yè)績指標的細致比較和深入分析,對比這兩家公司財務(wù)業(yè)績的優(yōu)劣之處,進一步解析運營模式對財務(wù)業(yè)績的影響；第六章是本文的結(jié)論部分,主要是對本文的研究進行概括總結(jié),同時指出了本文的不足之處。
[Abstract]:Construction machinery manufacturing industry is regarded as the backbone of Chinese manufacturing industry. Since 2009, the sales revenue of construction machinery manufacturing industry in China has leapt to the first in the world and has been leading for many years. It plays an indispensable and important role in the economic development of our country. However, like most industries, it is in the construction machinery manufacturing industry of our country. There are also mixed conditions. There are many factors contributing to this situation, business models (including the structure of transactions, sales, financial strategies. Expansion strategy is undoubtedly an important factor affecting the operating performance of construction machinery manufacturing enterprises. Unfortunately. At present, few researches focus on the operation mode and financial performance of construction machinery manufacturing enterprises. In this paper, two representative companies in the construction machinery industry-Sany heavy Industry Co., Ltd. and Zhonglian heavy Technology Co., Ltd. as the research object. In fact, the two successful construction machinery manufacturers are very similar in terms of product structure, enterprise size and so on. But their business models are very different. The purpose of this paper is to explore the differences between the two companies. How will these differences be reflected in the financial statements? What effect will it have on the financial performance of the company? On the basis of comparing accounting treatment differences between different operating modes, this paper will answer these questions one by one by comparing the three dimensional financial statements and the comparative analysis of financial performance indicators. The thesis is divided into six chapters: the first chapter is the introduction, introduced the research background of this paper, briefly described the reasons for the topic, research content and research framework; The second chapter describes the characteristics of the construction machinery industry, focusing on the development of the construction machinery industry and market sales situation; The third chapter is the starting point of this study, focusing on the comparison of Sany heavy Industry and China LianLiangke in the operation model and key accounting treatment differences; Chapter 4th carries on the analysis of the previous chapter, further analyzes the financial statements of Sany heavy Industry and Zhonglian heavy Company, and examines the influence of the difference of operation mode on the financial statements of the two companies. Chapter 5th is the key part of this paper, which aims to compare the advantages and disadvantages of the two companies' financial performance through the detailed comparison and in-depth analysis of the financial performance indicators, and further analyze the impact of the operation mode on the financial performance. Chapter 6th is the conclusion of this paper, mainly summarizes the research of this paper, and points out the shortcomings of this paper.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.4;F275

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