本文關(guān)鍵詞：基于因子分析的CM公司財務(wù)績效評價　出處：《華南理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 財務(wù)績效 績效評價 因子分析

【摘要】：如何才能科學(xué)客觀地評價企業(yè)的財務(wù)績效一直備受學(xué)術(shù)界與企業(yè)界的關(guān)注，尤其是通過引入統(tǒng)計方法來完善和改進(jìn)評價水平的現(xiàn)象更為突出。本文以CM公司為案例研究對象，通過構(gòu)建公司財務(wù)績效評價指標(biāo)體系，選用因子分析法對CM公司的財務(wù)績效進(jìn)行評價，從而發(fā)現(xiàn)其存在的問題，據(jù)此提出相應(yīng)的改進(jìn)建議。 本文首先介紹了研究的背景及意義，緊接著進(jìn)行相關(guān)概念界定和文獻(xiàn)綜述，，并提出研究的內(nèi)容和方法。然后，通過初步分析來發(fā)現(xiàn)CM公司經(jīng)營中存在的表層問題。其次，對引入因子分析法的CM公司財務(wù)績效評價體系進(jìn)行構(gòu)思，通過對因子分析法的基本思路的介紹和優(yōu)缺點(diǎn)的分析，說明本文選擇因子分析法的合理性；依據(jù)選擇財務(wù)指標(biāo)的基本原則，并結(jié)合目標(biāo)公司所在的行業(yè)特征，構(gòu)建公司財務(wù)績效評價指標(biāo)體系。再次，對目標(biāo)公司的財務(wù)績效進(jìn)行深入的評價與分析，運(yùn)用因子分析法從縱向和橫向兩個方面對CM公司財務(wù)績效進(jìn)行打分，得出綜合評價結(jié)果。最后，從對評價結(jié)果的分析中找出目標(biāo)公司存在的財務(wù)問題并分析其原因，從而針對其存在的問題提出相應(yīng)的改進(jìn)建議。 本文的研究結(jié)果表明，CM公司股東權(quán)益報酬率一直遠(yuǎn)遠(yuǎn)低于所處行業(yè)的平均值，根據(jù)此結(jié)果著重分析了其中的影響因素及其根本原因，并從降低期間費(fèi)用、攻破核心技術(shù)難關(guān)、確定合理的主營業(yè)務(wù)構(gòu)成比重和制定盈利能力較好的對外投資戰(zhàn)略等四個方面提出提高CM公司的財務(wù)績效的改進(jìn)建議。本文的研究結(jié)果無疑對CM公司的經(jīng)營管理具有一定的理論和現(xiàn)實(shí)意義，同時也為其他企業(yè)財務(wù)績效的評價提供借鑒。
[Abstract]:How to evaluate the financial performance of enterprises scientifically and objectively has been concerned by academia and business circles. Especially through the introduction of statistical methods to improve the evaluation of the phenomenon is more prominent. This paper takes CM as the case study object, through the construction of corporate financial performance evaluation index system. This paper selects factor analysis method to evaluate the financial performance of CM Company, and finds out the existing problems, and puts forward corresponding suggestions for improvement. This paper first introduces the background and significance of the study, followed by the definition of relevant concepts and literature review, and put forward the contents and methods of the study. Then. Through the preliminary analysis to find the CM company management problems in the surface layer. Secondly, the introduction of factor analysis of CM financial performance evaluation system was conceived. Through the introduction of the basic idea of factor analysis and the analysis of its advantages and disadvantages, the rationality of choosing factor analysis in this paper is explained. According to the basic principles of selecting financial indicators and combining with the industry characteristics of the target company, the financial performance evaluation index system of the target company is constructed. Thirdly, the financial performance of the target company is deeply evaluated and analyzed. Using factor analysis from the vertical and horizontal aspects of financial performance of CM to score the comprehensive evaluation results. Finally. Based on the analysis of the evaluation results, this paper finds out the financial problems existing in the target companies and analyzes the reasons for them, and then puts forward the corresponding suggestions for improvement in view of the problems existing in the target companies. The research results of this paper show that the return rate of shareholders' equity is far lower than the average of the industry. According to this result, the influencing factors and their root causes are analyzed emphatically, and the cost during the period is reduced. To break through the core technical difficulties. Four suggestions are put forward to improve the financial performance of CM Company from four aspects: determining the reasonable proportion of main business and formulating a profitable investment strategy. The results of this paper are undoubtedly helpful to the management of CM Company. Management has certain theoretical and practical significance. At the same time, it also provides reference for the evaluation of financial performance of other enterprises.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.63;F406.7

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