【摘要】：伴著航空行業(yè)的逐步發(fā)展和經(jīng)濟(jì)全球化的整體環(huán)境背景，航空業(yè)作為通用的交通方式之一，其運(yùn)輸量也變得越來(lái)越大；同時(shí)國(guó)內(nèi)的航空市場(chǎng)逐漸的敞開(kāi)大門(mén)，我國(guó)的航空環(huán)境也逐步有了向國(guó)際航空自由化靠攏的發(fā)展趨勢(shì)。中國(guó)加入世貿(mào)組織以來(lái)，我國(guó)本土航空企業(yè)面臨國(guó)際化的嚴(yán)峻考驗(yàn)以及不可估量的發(fā)展機(jī)遇。目前我國(guó)A股上市的航空企業(yè)有四家，同時(shí)越來(lái)越多的地方航空、民營(yíng)航空發(fā)展迅速，總會(huì)有民營(yíng)、地方航空企業(yè)準(zhǔn)備上市的新聞報(bào)道，人們也開(kāi)始關(guān)心航空企業(yè)的經(jīng)營(yíng)水平，對(duì)我國(guó)上市航空企業(yè)的績(jī)效進(jìn)行評(píng)價(jià)在此時(shí)就顯得十分必要了。 本文首先對(duì)績(jī)效以及企業(yè)績(jī)效評(píng)價(jià)概念及涵義進(jìn)行界定，回顧了績(jī)效評(píng)價(jià)的歷史過(guò)程，總結(jié)了我國(guó)上市公司績(jī)效評(píng)價(jià)的發(fā)展階段；介紹了我國(guó)上市公司的績(jī)效評(píng)價(jià)現(xiàn)狀；通過(guò)分析我國(guó)上市航空公司績(jī)效評(píng)價(jià)現(xiàn)狀，指出當(dāng)前我國(guó)上市航空公司績(jī)效評(píng)價(jià)中存在的問(wèn)題。構(gòu)建了上市航空公司績(jī)效評(píng)價(jià)指標(biāo)體系，分別體現(xiàn)了企業(yè)的盈利能力狀況、償債能力狀況、運(yùn)營(yíng)能力狀況、發(fā)展能力狀況以及運(yùn)營(yíng)類(lèi)的非財(cái)務(wù)狀況。 針對(duì)以往企業(yè)績(jī)效評(píng)價(jià)中無(wú)法將財(cái)務(wù)和非財(cái)務(wù)指標(biāo)結(jié)合的問(wèn)題，本文在設(shè)計(jì)績(jī)效評(píng)價(jià)的指標(biāo)體系時(shí)，增設(shè)了部分非財(cái)務(wù)指標(biāo)，將其納入評(píng)價(jià)體系，利用可拓評(píng)價(jià)法，引入關(guān)聯(lián)度的概念，把各類(lèi)指標(biāo)進(jìn)行級(jí)別評(píng)判，以達(dá)到財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)在評(píng)價(jià)結(jié)果上的統(tǒng)一性。結(jié)合2009到2011年我國(guó)四家A股上市的航空公司財(cái)務(wù)統(tǒng)計(jì)數(shù)據(jù)和生產(chǎn)運(yùn)營(yíng)數(shù)據(jù)，進(jìn)行了實(shí)證研究，對(duì)評(píng)判的結(jié)果進(jìn)行了橫向與縱向的比較分析。通過(guò)實(shí)證研究，客觀反映了我國(guó)航空公司績(jī)效的實(shí)際水平，，驗(yàn)證了航空企業(yè)績(jī)效評(píng)價(jià)理論與評(píng)價(jià)方法在實(shí)際應(yīng)用中的科學(xué)性及其有效性，也驗(yàn)證了可拓評(píng)價(jià)法在航空企業(yè)績(jī)效評(píng)價(jià)中的可行性和適用性，為后續(xù)的研究提供了參考。
[Abstract]:With the gradual development of aviation industry and the overall environmental background of economic globalization, aviation industry as one of the general transportation mode, its transport volume has become more and more large; At the same time, the domestic aviation market opens the door gradually, the aviation environment of our country also has the development trend to the international aviation liberalization step by step. Since China's entry into WTO, China's local aviation enterprises are facing a severe challenge of internationalization and inestimable opportunities for development. At present, there are four A-share listed airlines in China. At the same time, more and more local airlines are developing rapidly, and there will always be news reports that local airlines are preparing to go on the market. People are also beginning to care about the management level of aviation enterprises. It is necessary to evaluate the performance of listed airlines in China at this time. This paper first defines the concept and meaning of performance evaluation, reviews the historical process of performance evaluation, summarizes the development stage of performance evaluation of listed companies in China, and introduces the current situation of performance evaluation of listed companies in China. By analyzing the current situation of performance evaluation of listed airlines in China, this paper points out the existing problems in the performance evaluation of listed airlines in China. The performance evaluation index system of listed airlines is constructed, which reflects the profitability, solvency, operating capacity, development capacity and non-financial status of the enterprise respectively. In order to solve the problem that financial and non-financial indicators can not be combined in the past, this paper adds some non-financial indicators to the performance evaluation system, and applies the extension evaluation method to the evaluation system. The concept of correlation degree is introduced to judge all kinds of indexes in order to achieve the unity of financial indicators and non-financial indicators in the evaluation results. Based on the financial statistics and production and operation data of four A-share listed airlines in China from 2009 to 2011, this paper makes an empirical study, and makes a comparative analysis of the results of the judgment both horizontally and vertically. Through the empirical research, it objectively reflects the actual level of airline performance in China, and verifies the scientific nature and validity of the theory and method of performance evaluation in the practical application. It also verifies the feasibility and applicability of extension evaluation method in aviation enterprise performance evaluation, and provides a reference for further research.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F272.5;F562.6;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 于劍;;基于Malmquist指數(shù)的我國(guó)航空公司業(yè)全要素生產(chǎn)率分析[J];北京理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2007年06期

2 李艷偉;于劍;吳育華;;航空公司競(jìng)爭(zhēng)力評(píng)價(jià)與實(shí)證研究[J];北京理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2009年02期

3 傅強(qiáng);;績(jī)效綜合評(píng)價(jià)方法述評(píng)[J];當(dāng)代經(jīng)理人;2006年04期

4 沈?yàn)I,伍青生;提高中國(guó)航空公司競(jìng)爭(zhēng)力的分析[J];大連理工大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2003年04期

5 林燕云;;基于層次分析法的上市公司財(cái)務(wù)質(zhì)量評(píng)價(jià)[J];中國(guó)管理信息化;2008年11期

6 蔡文;石勇;;可拓學(xué)的科學(xué)意義與未來(lái)發(fā)展[J];哈爾濱工業(yè)大學(xué)學(xué)報(bào);2006年07期

7 劉續(xù)慶;;我國(guó)上市公司綜合評(píng)價(jià)指標(biāo)體系研究[J];價(jià)格理論與實(shí)踐;2009年03期

8 楊麗華;中國(guó)航空企業(yè)提高國(guó)際競(jìng)爭(zhēng)力研究[J];世界經(jīng)濟(jì)研究;2003年12期

9 汪凡;趙軍;;基于灰色關(guān)聯(lián)模型和主成分分析的上市公司績(jī)效評(píng)價(jià)研究[J];商業(yè)經(jīng)濟(jì);2011年05期

10 黃陽(yáng)平;蹤家峰;;中國(guó)主要航空公司運(yùn)營(yíng)效率分析[J];經(jīng)濟(jì)研究導(dǎo)刊;2008年08期

本文編號(hào)：2380474