【摘要】：港口作為國家的一項(xiàng)戰(zhàn)略性資源,對一國參與國際競爭,發(fā)展國民經(jīng)濟(jì),開展國際貿(mào)易活動均具有非常重要的意義。受我國宏觀經(jīng)濟(jì)增速放緩,交通運(yùn)輸物流板塊產(chǎn)能過剩的影響,港口的生產(chǎn)經(jīng)營狀況并不樂觀。特別是對于港口上市公司,其所面對經(jīng)濟(jì)形勢更為嚴(yán)峻,市場競爭更加激烈。為此增強(qiáng)港口上市公司競爭力,獲得可持續(xù)發(fā)展成為港口上市公司的當(dāng)務(wù)之急。對于港口上市公司而言,其市場表現(xiàn),也就是股票價格,是十分重要的,不僅是決定港口上市公司能否實(shí)現(xiàn)可持續(xù)發(fā)展的重要因素,也是影響港口上市公司在國際國內(nèi)競爭地位的關(guān)鍵所在。基于上市公司定期要將公司資料和財(cái)務(wù)信息向社會公眾公開的特點(diǎn),財(cái)務(wù)質(zhì)量便成為影響股票價格的非常重要的因素。簡而言之,財(cái)務(wù)質(zhì)量就是公司競爭實(shí)力的貨幣量化。因此,優(yōu)化財(cái)務(wù)質(zhì)量,挖掘影響財(cái)務(wù)質(zhì)量的各種因素,對于促進(jìn)港口上市公司經(jīng)濟(jì)效益,加強(qiáng)港口上市公司競爭力具有重要意義。 因此,本文研究了我國港口上市公司財(cái)務(wù)質(zhì)量現(xiàn)狀,建立了以每股收益為核心,以每股經(jīng)營凈現(xiàn)金流量為龍頭,以銷售利潤率、總資產(chǎn)周轉(zhuǎn)率、股東權(quán)益報(bào)酬率和產(chǎn)權(quán)比率為基礎(chǔ)的財(cái)務(wù)質(zhì)量分析體系,從六個財(cái)務(wù)比率,六個會計(jì)要素的角度對我國港口上市公司2008-2012五年來的財(cái)務(wù)質(zhì)量進(jìn)行了評價,提出改善我國港口上市公司目前財(cái)務(wù)現(xiàn)狀的對策。
[Abstract]:As a strategic resource of a country, port is of great significance for a country to participate in international competition, develop national economy and carry out international trade activities. Due to the slowdown of macroeconomic growth and overcapacity of transportation and logistics, the production and management of ports are not optimistic. Especially for the port listed companies, its economic situation is more severe, the market competition is more fierce. To enhance the competitiveness of listed port companies, sustainable development has become an urgent task for listed port companies. For a port listed company, its market performance, that is, the stock price, is very important. It is not only an important factor that determines whether the port listed company can achieve sustainable development. It is also the key to the international and domestic competition of the listed port companies. Based on the fact that listed companies regularly disclose the company information and financial information to the public, the financial quality becomes a very important factor affecting the stock price. In short, financial quality is the monetary quantification of a company's competitive power. Therefore, it is of great significance to optimize the financial quality and excavate the various factors that affect the financial quality to promote the economic benefits of the port listed companies and strengthen the competitiveness of the port listed companies. Therefore, this paper studies the present situation of the financial quality of the listed port companies in our country, establishes the core of EPS, the net operating cash flow per share as the leading factor, the profit margin of sales, the turnover rate of total assets. The financial quality analysis system based on the rate of return on shareholders' equity and the ratio of equity to property is used to evaluate the financial quality of China's port listed companies in the five years from 2008 to 2012 from the perspective of six financial ratios and six accounting elements. The paper puts forward the countermeasures to improve the present financial situation of the listed companies in our country.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F552.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 羅常龍;曾高峰;;杜邦財(cái)務(wù)分析體系的缺陷及其改進(jìn)[J];商業(yè)研究;2006年05期

2 武雯娟;;淺析財(cái)務(wù)評價指標(biāo)的改進(jìn)及完善[J];財(cái)會通訊(綜合版);2007年04期

3 吳文乾;;現(xiàn)金流量表所反映的財(cái)務(wù)指標(biāo)及其分析[J];當(dāng)代經(jīng)濟(jì);2011年12期

4 龐瑞芝,李占平;港口績效評價與分析探討[J];港口經(jīng)濟(jì);2005年05期

5 孫永祥;所有權(quán)、融資結(jié)構(gòu)與公司治理機(jī)制[J];經(jīng)濟(jì)研究;2001年01期

6 林毅夫,李周;現(xiàn)代企業(yè)制度的內(nèi)涵與國有企業(yè)改革方向[J];經(jīng)濟(jì)研究;1997年03期

7 鄭紅亮;公司治理理論與中國國有企業(yè)改革[J];經(jīng)濟(jì)研究;1998年10期

8 徐沫揚(yáng);;上海港港口物流競爭力分析[J];交通企業(yè)管理;2009年04期

9 錢愛民;張新民;;經(jīng)營性資產(chǎn):概念界定與質(zhì)量評價[J];會計(jì)研究;2009年08期

10 張鵬飛;;財(cái)務(wù)質(zhì)量分析評價框架[J];會計(jì)之友(下旬刊);2006年09期

相關(guān)碩士學(xué)位論文 前3條

1 陳金;中國上市公司質(zhì)量問題研究[D];廈門大學(xué);2001年

2 謝丹;港口發(fā)展與區(qū)域經(jīng)濟(jì)發(fā)展關(guān)系研究[D];大連海事大學(xué);2005年

3 李曉菁;企業(yè)財(cái)務(wù)質(zhì)量分析研究[D];廈門大學(xué);2007年

，

本文編號：2156132