發(fā)布時(shí)間：2019-06-06 08:06

【摘要】：汽車(chē)行業(yè)作為我國(guó)支柱產(chǎn)業(yè)之一，近幾年來(lái)蓬勃發(fā)展，這不但對(duì)我國(guó)經(jīng)濟(jì)的發(fā)展有重大意義，也使得我國(guó)成為全球汽車(chē)重要的市場(chǎng)之一。在這樣發(fā)展迅猛的背景下，對(duì)我國(guó)汽車(chē)行業(yè)上市公司進(jìn)行經(jīng)營(yíng)績(jī)效評(píng)價(jià)研究尤為重要。所以，本文以19家汽車(chē)整車(chē)業(yè)上市公司為研究對(duì)象，對(duì)其經(jīng)營(yíng)業(yè)績(jī)進(jìn)行了分析和綜合評(píng)價(jià)，以提高汽車(chē)整車(chē)業(yè)上市公司的經(jīng)營(yíng)業(yè)績(jī)水平。 具體來(lái)講，全文共分為五個(gè)部分。第一部分綜述了國(guó)內(nèi)外對(duì)于上市公司經(jīng)營(yíng)績(jī)效評(píng)價(jià)研究的現(xiàn)狀，指出了文章的研究?jī)?nèi)容與方法，并提出了本文的主要?jiǎng)?chuàng)新點(diǎn)。第二部分是理論研究，闡述了上市公司經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)的基礎(chǔ)理論，并描述了上市公司經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)的內(nèi)容與方法。第三部分從汽車(chē)整車(chē)業(yè)上市公司的總體發(fā)展?fàn)顩r入手，選取了19家具有代表性的上市公司為樣本，從財(cái)務(wù)指標(biāo)方面對(duì)汽車(chē)整車(chē)業(yè)上市公司進(jìn)行了的分析，并在此基礎(chǔ)上制定汽車(chē)整車(chē)業(yè)評(píng)價(jià)標(biāo)準(zhǔn)，最后采用現(xiàn)代沃爾評(píng)分法對(duì)19家汽車(chē)整車(chē)業(yè)上市公司進(jìn)行綜合分析。第四部分選取比較具有代表性的汽車(chē)行業(yè)上市公司—長(zhǎng)城汽車(chē)股份有限公司，與行業(yè)比較同時(shí)，從縱向角度進(jìn)行五年的財(cái)務(wù)指標(biāo)分析，找出影響其經(jīng)營(yíng)業(yè)績(jī)的主要因素，并針對(duì)問(wèn)題提出相應(yīng)對(duì)策。最后進(jìn)行全文總結(jié)，并提出研究的不足之處。 在對(duì)國(guó)內(nèi)外經(jīng)營(yíng)業(yè)績(jī)?cè)u(píng)價(jià)方法理論進(jìn)行系統(tǒng)分析與總結(jié)的基礎(chǔ)上，本文的主要?jiǎng)?chuàng)新點(diǎn)有:第一，選取我國(guó)汽車(chē)整車(chē)業(yè)的19家上市公司進(jìn)行描述性分析和實(shí)證分析，探尋我國(guó)汽車(chē)整車(chē)業(yè)上市公司的經(jīng)營(yíng)效益，，運(yùn)用改進(jìn)的沃爾評(píng)分方法嘗試性地對(duì)我國(guó)汽車(chē)整車(chē)業(yè)上市公司的經(jīng)營(yíng)業(yè)績(jī)進(jìn)行了評(píng)價(jià)分析與排名；第二，構(gòu)建了個(gè)別與整體相結(jié)合的研究框架，先用沃爾評(píng)分法對(duì)19家上市公司進(jìn)行綜合排名，再?gòu)闹羞x取典型公司進(jìn)行個(gè)別分析。
[Abstract]:As one of the pillar industries in China, the automobile industry has flourished in recent years, which is not only of great significance to the development of China's economy, but also makes China become one of the important global automobile markets. Under the background of rapid development, it is particularly important to evaluate the operating performance of listed companies in China's automobile industry. Therefore, this paper takes 19 listed companies in the automobile industry as the research object, analyzes and comprehensively evaluates their operating performance, in order to improve the operating performance level of the listed companies in the automobile whole car industry. Specifically, the full text is divided into five parts. The first part summarizes the present situation of the research on the performance evaluation of listed companies at home and abroad, points out the research contents and methods of the article, and puts forward the main innovations of this paper. The second part is theoretical research, which expounds the basic theory of operating performance evaluation of listed companies, and describes the contents and methods of operating performance evaluation of listed companies. The third part starts with the overall development of the listed companies in the automobile whole car industry, selects 19 representative listed companies as samples, and analyzes the listed companies in the automobile whole car industry from the aspect of financial indicators. On this basis, the evaluation standard of automobile whole car industry is worked out, and finally, 19 listed companies in automobile whole car industry are comprehensively analyzed by using modern Wall scoring method. The fourth part selects the representative automobile industry listed company-Great Wall Automobile Co., Ltd., at the same time, from the vertical point of view, carries on the five-year financial index analysis, finds out the main factors that affect its operating performance. The corresponding countermeasures are put forward in view of the problems. Finally, the full text is summarized, and the shortcomings of the study are put forward. On the basis of systematic analysis and summary of the theory of business performance evaluation methods at home and abroad, the main innovations of this paper are as follows: first, 19 listed companies in China's automobile industry are selected for descriptive analysis and empirical analysis. This paper probes into the operating benefit of the listed companies in the automobile whole automobile industry of our country, and tries to evaluate and rank the operating performance of the listed companies in the automobile whole automobile industry of our country by using the improved Wall scoring method. Secondly, the research framework of combining individual with the whole is constructed. First, 19 listed companies are ranked by Wall scoring method, and then the typical companies are selected for individual analysis.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.471;F275

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 嚴(yán)晨楠;李爾并購(gòu)新潮的財(cái)務(wù)績(jī)效研究[D];華東師范大學(xué);2016年

2 郭倩;非上市公司價(jià)值評(píng)估中特定風(fēng)險(xiǎn)調(diào)整系數(shù)的研究[D];北京交通大學(xué);2015年

本文編號(hào)：2494204