本文選題：零售企業(yè) + BBG上市公司��； 參考：《湘潭大學(xué)》2014年碩士論文

【摘要】：中國零售行業(yè)隨著中國經(jīng)濟(jì)的不斷發(fā)展進(jìn)步而日趨成熟，，該行業(yè)中的部分企業(yè)日益加快進(jìn)入資本市場的步伐。近年來，國內(nèi)已有數(shù)家大型零售企業(yè)先后進(jìn)入了資本市場，分別在香港和深圳等地掛牌上市。通過合理有效的經(jīng)營管理，這些企業(yè)上市后取得了驕人的業(yè)績，在股市中也越來越受到人們的矚目。為避免盲目投資，減少損失，財務(wù)報表起到了至關(guān)重要的作用。作為最翔實、最全面的原始資料，它不僅可以幫助投資者了解企業(yè)、決定投資行為，還可以綜合反映一個企業(yè)的經(jīng)營業(yè)績、財務(wù)狀況和現(xiàn)金流量。同時，財務(wù)報表還是信息交流的主要載體，促進(jìn)企業(yè)外部和內(nèi)部的溝通交流。 根據(jù)會計報表所提供的相關(guān)財務(wù)數(shù)據(jù)信息和所要評估的對象，選取恰當(dāng)?shù)呢攧?wù)分析指標(biāo)和特定的分析方法，綜合地、全面地對企業(yè)經(jīng)營成果和經(jīng)濟(jì)財務(wù)狀況做出評價，并為企業(yè)未來的發(fā)展指明方向。企業(yè)利益相關(guān)者和中小投資者可以根據(jù)業(yè)績評價評估該企業(yè)，預(yù)測經(jīng)濟(jì)發(fā)展前景、決定投資方向、評估投資風(fēng)險，最終達(dá)到以最小的成本投入獲得最大化的利益。在中國當(dāng)前經(jīng)濟(jì)狀態(tài)及發(fā)展趨勢下，企業(yè)經(jīng)營業(yè)績評價對與利益有關(guān)的外部人員、內(nèi)部人員及其他管理部門的影響作用日漸加深。 本文首先介紹了國外企業(yè)績效評價系統(tǒng)開發(fā)過程的背景和我國評價系統(tǒng)不斷完善的良好表現(xiàn)，指出受托經(jīng)營是上市公司不可避免的經(jīng)營業(yè)績評價的管理模式。其次，通過采用已有的一般評價方法及綜合評價分析法對BBG商業(yè)股份有限公司的會計報告實施了具體的闡述。根據(jù)該公司2007年—2012年對外公布的財務(wù)數(shù)據(jù)并結(jié)合其他相關(guān)內(nèi)容展開“五力”業(yè)績評價，“五力”分別為BBG公司的企業(yè)資產(chǎn)管理能力、償債能力、盈利能力、發(fā)展能力和營運能力�！拔辶Α痹u價法中又包含了多項指標(biāo)，這些指標(biāo)涉及到企業(yè)的經(jīng)營業(yè)績和財務(wù)狀況，因此，通過“五力”評價法，經(jīng)營者和投資者能夠了解該公司的經(jīng)營業(yè)績和發(fā)展前景。由于單項指標(biāo)分析存在一定的不足和局限性，本文又結(jié)合了綜合分析法即杜邦分析體系和主成分分析法對企業(yè)的總體業(yè)績進(jìn)行客觀評價。最后提出了五點幫助企業(yè)優(yōu)化經(jīng)營狀況的建議。
[Abstract]:With the development of the Chinese economy, the retail industry in China is becoming more mature, and some enterprises in the industry are speeding up their entry into the capital market. In recent years, a number of domestic retail enterprises have entered the capital market, listed in Hong Kong and Shenzhen. Through reasonable and effective management, these enterprises have made remarkable achievements after listing, and are attracting more and more attention in the stock market. In order to avoid blind investment and reduce losses, financial statements play a vital role. As the most informative and comprehensive information, it can not only help investors to understand the enterprise, determine the investment behavior, but also can comprehensively reflect an enterprise's operating performance, financial situation and cash flow. At the same time, financial statements are also the main carrier of information exchange, to promote external and internal communication. According to the relevant financial data information provided by the accounting statements and the objects to be evaluated, the appropriate financial analysis indicators and specific analysis methods are selected to comprehensively evaluate the business results and economic financial status of the enterprises. And for the future development of enterprises pointed out the direction. Enterprise stakeholders and small and medium-sized investors can evaluate the enterprise according to the performance evaluation, predict the economic development prospects, determine the investment direction, evaluate the investment risk, and finally achieve the maximum benefit with the minimum cost input. Under the current economic situation and development trend of China, the impact of business performance evaluation on external personnel, internal personnel and other management departments is deepening day by day. This paper first introduces the background of the development process of the performance evaluation system of foreign enterprises and the good performance of the continuous improvement of the evaluation system in our country, and points out that the entrusted management is the inevitable management mode of the performance evaluation of listed companies. Secondly, by using the existing general evaluation method and comprehensive evaluation analysis method, the paper expounds the accounting report of BBG Commercial Co., Ltd. According to the financial data released by the company from 2007 to 2012 and combined with other relevant contents, the "five forces" are the assets management ability, solvency and profitability of BBG, respectively. Development of capacity and operational capacity The evaluation method of "five forces" contains many indexes, which relate to the business performance and financial situation of the enterprise. Therefore, through the evaluation method of "five forces", the managers and investors can understand the performance and development prospects of the company. Because there are some shortcomings and limitations in the single index analysis, this paper combines the comprehensive analysis method, that is, the DuPont analysis system and the principal component analysis method, to evaluate the overall performance of the enterprise objectively. Finally, the paper puts forward five suggestions to help enterprises optimize their business situation.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F721.7;F715.5

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