發(fā)布時(shí)間：2018-11-06 11:28

【摘要】：20世紀(jì)以來,航運(yùn)作為推動(dòng)世界經(jīng)濟(jì)一體化和國際貿(mào)易全球化發(fā)展的基礎(chǔ)性產(chǎn)業(yè),對全球經(jīng)濟(jì)的高速增長作出了重大貢獻(xiàn)。而我國航運(yùn)產(chǎn)業(yè)已成為國際航運(yùn)市場上不可忽視的一支力量,在發(fā)展同世界各國的經(jīng)濟(jì)和貿(mào)易中,做出了重大貢獻(xiàn)。 2008年以來世界經(jīng)濟(jì)經(jīng)歷了較大的變動(dòng),次貸危機(jī)和歐債危機(jī)對全球經(jīng)濟(jì)的復(fù)蘇造成了很大威脅。由于航運(yùn)業(yè)本身是較為特殊的高風(fēng)險(xiǎn)行業(yè),所以這場席卷全球的經(jīng)濟(jì)危機(jī)也對我國航運(yùn)業(yè)產(chǎn)生了巨大沖擊,全行業(yè)表現(xiàn)低迷,虧損嚴(yán)重,業(yè)績下降。而航運(yùn)公司作為現(xiàn)代物流業(yè)的重要組成部分,其本身提高行業(yè)風(fēng)險(xiǎn)效率、增強(qiáng)抗風(fēng)險(xiǎn)能力,對提高國民經(jīng)濟(jì)效益,調(diào)整優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)都具有極其重要的意義。故對我國航運(yùn)上市公司的風(fēng)險(xiǎn)效率評價(jià)與改善,對發(fā)展行業(yè)自身和整個(gè)國民經(jīng)濟(jì)都有著較為深遠(yuǎn)的影響。 文章采用數(shù)據(jù)包絡(luò)分析(DEA)方法,選取了我國13家航運(yùn)類上市公司首先進(jìn)行了基于2010-2012年樣本財(cái)務(wù)指標(biāo)數(shù)據(jù)的成本效率測度分析,實(shí)現(xiàn)了對我國航運(yùn)上市公司的效率排名,接著比較分析了我國航運(yùn)上市公司的成本效率、償債風(fēng)險(xiǎn)效率和經(jīng)營風(fēng)險(xiǎn)效率的狀況。文章結(jié)合了我國航運(yùn)上市公司的自身經(jīng)營特點(diǎn)和DEA模型本身對指標(biāo)數(shù)據(jù)選擇的要求,全而考量之后選取了凈資產(chǎn)、固定資產(chǎn)凈值、主營業(yè)務(wù)成本、流動(dòng)負(fù)債、負(fù)債總額、應(yīng)收賬款等投入指標(biāo),選取了經(jīng)營活動(dòng)現(xiàn)金流入、主營業(yè)務(wù)收入和固定資產(chǎn)周轉(zhuǎn)率等產(chǎn)出指標(biāo)對航運(yùn)上市公司進(jìn)行風(fēng)險(xiǎn)效率的實(shí)證分析。并運(yùn)用MAXDEA5.0軟件中的成本效率CCR-DEA模型對各公司風(fēng)險(xiǎn)效率進(jìn)行測度分析,同時(shí)給出各風(fēng)險(xiǎn)效率下我國航運(yùn)上市公司的量化風(fēng)險(xiǎn)效率管理標(biāo)桿,具有了一定的實(shí)際可操作性。 文章還比較了我國航運(yùn)上市公司各風(fēng)險(xiǎn)效率結(jié)果的均指和方差,實(shí)現(xiàn)了航運(yùn)上市公司風(fēng)險(xiǎn)效率的橫向和縱向比較,對我國航運(yùn)業(yè)風(fēng)險(xiǎn)效率狀況和公司自身的風(fēng)險(xiǎn)效率變化有了十字型的把握；明確了我國航運(yùn)上市公司的風(fēng)險(xiǎn)效率現(xiàn)狀,找到航運(yùn)上市公司的風(fēng)險(xiǎn)效率管理標(biāo)桿,從而制定合理的標(biāo)桿管理戰(zhàn)略,實(shí)現(xiàn)航運(yùn)上市公司風(fēng)險(xiǎn)效率的可持續(xù)改進(jìn)。
[Abstract]:Since the 20th century, shipping, as a basic industry to promote the integration of world economy and the globalization of international trade, has made a great contribution to the rapid growth of the global economy. China's shipping industry has become a force that can not be ignored in the international shipping market, and has made great contributions to the development of economy and trade with other countries in the world. The world economy has experienced great changes since 2008, and the subprime mortgage crisis and the European debt crisis have posed a great threat to the recovery of the global economy. The shipping industry itself is a special high-risk industry, so the global economic crisis has also had a huge impact on China's shipping industry, the performance of the whole industry is low, serious losses, performance decline. As an important part of the modern logistics industry, shipping companies themselves improve the efficiency of the industry risk, enhance the ability to resist risks, to improve the efficiency of the national economy, adjust and optimize the industrial structure are of great significance. Therefore, the evaluation and improvement of the risk efficiency of listed shipping companies in China has a profound impact on the development of the industry itself and the national economy as a whole. In this paper, 13 listed shipping companies in China are selected to measure the cost efficiency based on the sample financial index data of 2010-2012 by using the method of data Envelopment Analysis (DEA), and the efficiency ranking of the listed shipping companies in China is realized. Then, the cost efficiency, debt repayment risk efficiency and operating risk efficiency of listed shipping companies in China are compared and analyzed. This paper combines the management characteristics of China's listed shipping companies and the requirements of the DEA model for the selection of index data. After all, it selects net assets, net fixed assets, main business costs, current liabilities, total liabilities. Based on the input indicators such as accounts receivable, the paper analyzes the risk efficiency of listed shipping companies by selecting the output indicators such as cash inflow of business activities, main business income and turnover rate of fixed assets. The cost efficiency CCR-DEA model of MAXDEA5.0 software is used to measure and analyze the risk efficiency of each company. At the same time, the quantitative risk efficiency management benchmark of China's listed shipping companies under each risk efficiency is given, which has certain practical maneuverability. The paper also compares the mean index and variance of the risk efficiency results of the listed shipping companies in China, and realizes the horizontal and vertical comparison of the risk efficiency of the listed shipping companies. The risk efficiency of China's shipping industry and the risk efficiency of the company itself has a cross-type grasp; The present situation of risk efficiency of listed shipping companies in our country is clarified, and the risk efficiency management benchmark of listed shipping companies is found, so as to formulate a reasonable benchmarking management strategy and realize the sustainable improvement of risk efficiency of listed shipping companies.
【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】：F552.6

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