【摘要】：摘要：鐵路運(yùn)營(yíng)經(jīng)濟(jì)效益指標(biāo)及其關(guān)聯(lián)分析,是鐵路生產(chǎn)經(jīng)營(yíng)活動(dòng)管理的重要內(nèi)容之一。如何科學(xué)準(zhǔn)確地反映運(yùn)營(yíng)經(jīng)濟(jì)效果,科學(xué)合理地安排各類資源,有效地組織生產(chǎn)和適應(yīng)市場(chǎng),充分體現(xiàn)運(yùn)營(yíng)管理的戰(zhàn)略意圖,這是所有管理者都極為關(guān)注而且也需要解決好的問(wèn)題。目前,關(guān)于此類問(wèn)題的研究并不多見(jiàn),在鐵路近年發(fā)展變化極為迅速、傳統(tǒng)的分析方法已經(jīng)無(wú)法有效適應(yīng)和滿足要求的情況下,如何充分利用相關(guān)信息,全面有效地綜合分析,特別是將運(yùn)營(yíng)指標(biāo)與經(jīng)濟(jì)效果建立關(guān)聯(lián)的分析,一直是所期望但是又未能得以有效實(shí)踐的問(wèn)題,也長(zhǎng)期困擾著企業(yè)的管理者。 鑒于此,本文從當(dāng)代鐵路運(yùn)營(yíng)管理實(shí)際出發(fā),對(duì)鐵路運(yùn)營(yíng)經(jīng)濟(jì)效益指標(biāo)及其關(guān)聯(lián)分析進(jìn)行研究,主要研究?jī)?nèi)容及成果是： (1)在分析研究鐵路近年發(fā)展變化的基礎(chǔ)上,對(duì)我國(guó)當(dāng)代鐵路運(yùn)營(yíng)經(jīng)濟(jì)活動(dòng)的新的特點(diǎn)和基本變化進(jìn)行了全面的分析,認(rèn)為目前我國(guó)鐵路處于高速發(fā)展時(shí)期,以擴(kuò)大供給能力、提高技術(shù)裝備水平、提高服務(wù)質(zhì)量、提高信息化水平為基本特點(diǎn),但是,鐵路在國(guó)家綜合交通運(yùn)輸體系中的骨干作用的性質(zhì)沒(méi)有改變。近年鐵路發(fā)展變化所決定的運(yùn)營(yíng)經(jīng)濟(jì)活動(dòng)的主要變化主要體現(xiàn)在網(wǎng)中網(wǎng)格局的逐步形成、更加關(guān)注列車開(kāi)行密度和服務(wù)質(zhì)量、以及投融資規(guī)模的擴(kuò)大對(duì)資本成本的影響日益擴(kuò)大。 (2)研究構(gòu)建了鐵路運(yùn)營(yíng)經(jīng)濟(jì)效益分析基本模型,從生產(chǎn)與效益之間的關(guān)聯(lián)關(guān)系入手,建立了生產(chǎn)活動(dòng)與經(jīng)濟(jì)效益之間的影響關(guān)系,從而為生產(chǎn)經(jīng)營(yíng)活動(dòng)的每個(gè)環(huán)節(jié),建立了經(jīng)濟(jì)關(guān)聯(lián)指標(biāo)。從資源運(yùn)用、運(yùn)用效率和最終產(chǎn)品三個(gè)方面構(gòu)建了收入、支出和效益的關(guān)聯(lián)關(guān)系,明確了主要生產(chǎn)環(huán)節(jié)對(duì)經(jīng)濟(jì)效果的直接影響。 (3)采用多因素分析方法對(duì)各個(gè)影響因素之間的相互作用和關(guān)系進(jìn)行了全面的分析,建立各個(gè)分項(xiàng)生產(chǎn)指標(biāo)及影響因素之間的關(guān)系；從全新的視角引用結(jié)構(gòu)方程模型,建立主要因素之間的關(guān)聯(lián)關(guān)系,通過(guò)PLS方法對(duì)結(jié)構(gòu)方程求解,并得出了基于結(jié)構(gòu)方程模型的分析結(jié)果,使指標(biāo)之間的關(guān)聯(lián)關(guān)系更加明確和直觀。 (4)針對(duì)某鐵路局的實(shí)際情況和管理要求,建立了鐵路局層次的運(yùn)營(yíng)經(jīng)濟(jì)效益分析關(guān)聯(lián)關(guān)系,明確了鐵路局層次運(yùn)營(yíng)經(jīng)濟(jì)活動(dòng)的每個(gè)環(huán)節(jié)、過(guò)程和作業(yè)的直接經(jīng)濟(jì)效果,為鐵路局合理配置資源、充分發(fā)揮運(yùn)輸資源的能力,以及提高管理水平,提供了有益的借鑒和參考依據(jù)。 本文以鐵路貨物運(yùn)輸為例,系統(tǒng)研究了鐵路生產(chǎn)性指標(biāo)與運(yùn)輸收入、支出和效益指標(biāo)的數(shù)量關(guān)系,建立了基于“相關(guān)度”綜合分析指標(biāo)體系,并結(jié)合實(shí)際案例分析了生產(chǎn)性指標(biāo)變動(dòng)對(duì)效益性指標(biāo)的影響。文章運(yùn)用系統(tǒng)工程理論、偏最小二乘法等理論方法對(duì)生產(chǎn)性指標(biāo)與效益性指標(biāo)之間的關(guān)聯(lián)度及其影響做了進(jìn)一步的回歸分析與驗(yàn)證,找出影響經(jīng)濟(jì)效益的關(guān)鍵性因素。 本論文提出的鐵路生產(chǎn)性指標(biāo)與效益性指標(biāo)關(guān)聯(lián)分析的思路和方法,為促進(jìn)鐵路運(yùn)輸生產(chǎn)和經(jīng)營(yíng)的緊密結(jié)合,實(shí)現(xiàn)生產(chǎn)預(yù)算指標(biāo)與財(cái)務(wù)預(yù)算指標(biāo)的銜接匹配,奠定了堅(jiān)實(shí)基礎(chǔ)。多因素分析法的運(yùn)用改變了單純追求運(yùn)量指標(biāo)和個(gè)別效率指標(biāo)的提高,忽視其他相關(guān)指標(biāo)及多項(xiàng)指標(biāo)對(duì)經(jīng)濟(jì)效益產(chǎn)生共同影響的現(xiàn)象,使經(jīng)濟(jì)效益分析能夠更好地指導(dǎo)運(yùn)輸生產(chǎn)經(jīng)營(yíng)。首次引入偏最小二乘法在鐵路經(jīng)濟(jì)效益分析中應(yīng)用,克服了傳統(tǒng)多元統(tǒng)計(jì)分析方法的局限性。文章最后針對(duì)目前鐵路經(jīng)營(yíng)績(jī)效分析的改革實(shí)踐,提出了在鐵路運(yùn)輸生產(chǎn)中,應(yīng)加強(qiáng)運(yùn)營(yíng)經(jīng)濟(jì)效益日常分析,針對(duì)性實(shí)施各項(xiàng)增收節(jié)支措施,為經(jīng)營(yíng)管理決策提供科學(xué)依據(jù)；以及當(dāng)采取某一項(xiàng)技術(shù)組織措施或技術(shù)設(shè)備改建措施時(shí),應(yīng)根據(jù)生產(chǎn)指標(biāo)對(duì)效益指標(biāo)的影響,分析其可行性,促進(jìn)鐵路運(yùn)輸企業(yè)從整體上達(dá)到經(jīng)濟(jì)效益最大化等政策建議和改進(jìn)措施。
[Abstract]:Abstract: The economic index of railway operation and its correlation analysis are one of the important contents of the management of railway production and operation. How to scientifically and accurately reflect the effect of the operation economy, scientifically and reasonably arrange all kinds of resources, effectively organize the production and adaptation of the market, and fully reflect the strategic intentions of the operation management, which is a great concern for all the managers and also needs to solve the problem. At present, there are few studies on such problems. In recent years, the development of the railway has been very rapid, and the traditional analysis method has been unable to adapt and meet the requirements effectively, and how to make full use of relevant information to make comprehensive and effective comprehensive analysis. In particular, the analysis of the establishment of the operational index and the economic effect has been a problem that has been expected but not able to practice effectively, and has long plagued the management of the enterprise. In view of this, this paper, based on the actual management of the modern railway operation, studies the economic benefit index and its associated analysis of the railway operation, and the main research contents and results Yes: (1) In the analysis of the change of the development of the railway in recent years On the base of a comprehensive analysis of the new characteristics and basic changes of the economic activity of the current railway operation in China, it is considered that the railway is in a high-speed development period, so as to expand the supply capacity, improve the level of technical equipment, improve the service quality and improve the information level. However, the key role of the railway in the national integrated transport system is not There are changes. The main changes of the operation and economic activity decided by the change of the railway's development in recent years are mainly reflected in the gradual formation of the network pattern in the network, paying more attention to the operation density and the quality of service of the train, and the influence of the scale of the investment and financing on the capital cost. (2) The research and construction of the basic model of the economic benefit analysis of the railway operation, starting with the relation between the production and the benefit, establishes the relationship between the production activity and the economic benefit, so as to establish a model for each link of the production and operation activities. The related indexes of income, expenditure and benefit are constructed from three aspects of resource utilization, application efficiency and final product, and the economic effect of the main production links is clarified. (3) The multi-factor analysis method is adopted to analyze the interaction and the relation among the influencing factors, and the relation between the production indexes and the influencing factors of each sub-item is established; the structural equation model is referenced from the brand-new perspective, and the main factors are established The relationship between the indexes is solved by the PLS method, and the correlation between the indexes is obtained based on the analysis result of the structural equation model. (4) According to the actual situation and management requirements of a railway administration, the relationship between the operational and economic benefits of the railway administration is established, and the direct economic effect of each link, process and operation of the operation and economic activities of the railway administration is defined. The Railway Bureau can reasonably allocate resources, give full play to the capacity of transportation resources, and improve the management level, and provide the following: The paper takes the railway freight transport as an example, and studies the relation between the railway productivity index and the transportation income, the expenditure and the benefit index, establishes the index system based on the 鈥渄egree of correlation鈥，

本文編號(hào)：2423447