【摘要】：我國交通運(yùn)輸企業(yè)自2013年8月1日起全面展開了“營業(yè)稅改征增值稅”的試點(diǎn)工作。研究“營改增”政策對(duì)企業(yè)績效的影響以及企業(yè)的有效應(yīng)對(duì)策略，對(duì)提高交通運(yùn)輸企業(yè)績效和促進(jìn)其發(fā)展有著重要意義。 研究介紹了“營改增”和企業(yè)績效有關(guān)理論，闡述交通運(yùn)輸業(yè)的定義及特點(diǎn)，并從“營改增”的內(nèi)涵、“營改增”的進(jìn)程、“營改增”政策的具體設(shè)計(jì)以及“營改增”試點(diǎn)情況四個(gè)方面對(duì)交通運(yùn)輸業(yè)“營改增”的背景進(jìn)行了概述，從現(xiàn)金流量和利潤兩個(gè)方面分析了“營改增”對(duì)交通運(yùn)輸企業(yè)績效的影響。進(jìn)行了實(shí)證研究設(shè)計(jì)，提出了以下實(shí)證研究假設(shè)：“營改增”對(duì)交通運(yùn)輸業(yè)上市公司績效水平有顯著影響、“營改增”與交通運(yùn)輸業(yè)上市公司績效呈負(fù)相關(guān)關(guān)系。選取滬深兩市適用11%增值稅率的29家交通運(yùn)輸業(yè)上市公司作為樣本，設(shè)定每股收益率和凈資產(chǎn)收益率為表示企業(yè)績效的指標(biāo)，每股凈資產(chǎn)作為可比較的控制變量，“營改增”為研究自變量，收集2012年和2013年交通運(yùn)輸業(yè)上市公司“營改增”前后企業(yè)的每股收益、凈資產(chǎn)收益率和每股凈資產(chǎn)等反映企業(yè)財(cái)務(wù)績效的指標(biāo)數(shù)據(jù)。以交通運(yùn)輸業(yè)上市公司的績效指標(biāo)作為被解釋變量，以“營改增”和每股凈資產(chǎn)作為解釋變量，構(gòu)建“營改增”與交通運(yùn)輸業(yè)上市公司績效關(guān)系的模型。利用SPSS統(tǒng)計(jì)分析軟件，采用描述性統(tǒng)計(jì)方法進(jìn)行“營改增”前后企業(yè)績效的對(duì)比，分析交通運(yùn)輸業(yè)上市公司績效變化情況，采用相關(guān)性分析和多元線性回歸分析的方法對(duì)“營改增”和上市公司績效進(jìn)行相關(guān)性分析和回歸分析，綜合描述性分析、相關(guān)性分析和回歸分析的結(jié)果，揭示“營改增”對(duì)交通運(yùn)輸業(yè)上市公司績效的影響及其影響程度，并對(duì)研究假設(shè)進(jìn)行T檢驗(yàn)，，依據(jù)T檢驗(yàn)結(jié)果在原假設(shè)和備選假設(shè)中做出選擇，根據(jù)實(shí)證研究結(jié)論，提出交通運(yùn)輸企業(yè)應(yīng)對(duì)“營改增”提高企業(yè)績效的相關(guān)措施和建議。 研究結(jié)論表明，“營改增”對(duì)交通運(yùn)輸企業(yè)績效有顯著影響；交通運(yùn)輸企業(yè)實(shí)行“營改增”政策后，其企業(yè)績效有所降低。交通運(yùn)輸企業(yè)應(yīng)采取有效措施應(yīng)對(duì)，提高企業(yè)績效并保持可持續(xù)發(fā)展。
[Abstract]:Since Aug. 1, 2013, China's transportation enterprises have carried out the pilot work of changing business tax to value added tax (VAT). It is of great significance to study the influence of "business reform and increase" policy on enterprise performance and the effective countermeasures to improve the performance and promote the development of transportation enterprises. This paper introduces the theories of "business reform and increase" and enterprise performance, expounds the definition and characteristics of transportation industry, and discusses the process of "business reform and increase" from the connotation of "business reform and increase". The specific design of the policy of "changing and increasing the operation" and the situation of the pilot project of "changing and increasing the operation" are summarized in this paper, and the background of the "reform and increase of the operation" in the transportation industry is summarized. This paper analyzes the influence of "business transformation and increase" on the performance of transportation enterprises from two aspects of cash flow and profit. The empirical research design is carried out, and the following empirical research hypotheses are put forward: "business reform increase" has significant influence on the performance level of listed companies in traffic and transportation industry, and "business reform increase" has a negative correlation with the performance of listed companies in transportation industry. Select 29 listed companies with 11% VAT rate in Shanghai and Shenzhen stock markets as samples, set EPS and ROE as performance indicators, and use net assets per share as comparable control variables. "Operation change and increase" is the independent variable to collect the index data which reflect the financial performance of the listed companies before and after 2012 and 2013, such as earnings per share, return on net assets and net assets per share. Taking the performance index of the listed companies in the transportation industry as the explanatory variable and the net assets per share as the explanatory variables, this paper constructs a model of the relationship between the performance of the listed companies in the transportation industry and the performance of the listed companies in the transportation industry. Using SPSS statistical analysis software, using descriptive statistical method to compare the performance of enterprises before and after "business reform and increase", and to analyze the performance changes of listed companies in transportation industry. By using the methods of correlation analysis and multiple linear regression analysis, the results of correlation analysis and regression analysis on the performance of "business reform and increase" and listed companies are analyzed, including descriptive analysis, correlation analysis and regression analysis. This paper reveals the influence of "business reform and increase" on the performance of listed companies in transportation and transportation industry, and carries out T test on the research hypotheses. According to the results of T test, it makes a choice between the original and alternative assumptions, and according to the conclusions of empirical research, it makes a choice between the original hypothesis and the alternative hypothesis. This paper puts forward some measures and suggestions to improve the performance of transportation enterprises. The results show that the "business reform and increase" has a significant impact on the performance of transportation enterprises, and the performance of transportation enterprises decreases after the implementation of the "business reform and increase" policy. Transportation enterprises should take effective measures to improve their performance and maintain sustainable development.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F512.6

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