國家鐵路財務(wù)績效評價研究
發(fā)布時間：2019-04-09 19:25
【摘要】：鐵路一直都是我國的重要基礎(chǔ)交通，在我國的經(jīng)濟(jì)發(fā)展和保證社會和諧穩(wěn)定方面都起到了無可替代的重要作用�？v觀國家鐵路發(fā)展的歷史，國家為了鐵路事業(yè)的健康發(fā)展在進(jìn)行不斷地改革，以不斷加強(qiáng)國家鐵路的競爭實力，尤其是我國加入WTO后，面對國際國內(nèi)各種交通行業(yè)的競爭與壓力，國家更加大了對國家鐵路的投入和改革力度。然而，伴隨國家鐵路不斷擴(kuò)大的投資建設(shè)和營運量，國家鐵路的效益卻每況愈下，甚至有些年份的利潤出現(xiàn)的負(fù)值，資產(chǎn)負(fù)債率也逐步增大，居高不下，這些現(xiàn)象的出現(xiàn)，令人對國家鐵路的財務(wù)績效表現(xiàn)出很大的擔(dān)憂，對國家鐵路的財務(wù)績效水平進(jìn)行評價可以說迫在眉睫。因此本文正是在這樣的一個背景下，站在財務(wù)績效的角度，對國家鐵路進(jìn)行評價和分析。經(jīng)過分析表明，國家鐵路近九年來，財務(wù)績效水平呈現(xiàn)出一個下降的趨勢，而這其中最重要的原因就是我國政府對鐵路的價格規(guī)制帶來的一些負(fù)面效應(yīng)，除此之外，宏觀的環(huán)境政策、國家鐵路承擔(dān)的大量公益性運輸和路線以及由于鐵路融資環(huán)境過于單一而導(dǎo)致國家鐵路的負(fù)債過重，這些都是導(dǎo)致國家鐵路財務(wù)績效水平下降的重要原因。針對這些原因，本文提出了一些相關(guān)的建議，目的就是為提高國家鐵路財務(wù)績效水平，不斷增強(qiáng)國家鐵路的實力，使之更好地參與到市場競爭之中，繼續(xù)為我國的經(jīng)濟(jì)健康發(fā)展做出貢獻(xiàn)。 全文一共分為6章。第一章：緒論。介紹了國家鐵路財務(wù)績效的研究背景和意義，對國內(nèi)外的相關(guān)研究現(xiàn)狀進(jìn)行綜述，并給出了本文的研究內(nèi)容及技術(shù)路線。第二章：國家鐵路概況及相關(guān)理論基礎(chǔ)。介紹了國家鐵路的概況，，主要包括國家鐵路的概念、鐵路的技術(shù)經(jīng)濟(jì)特征和發(fā)展歷程，并對相關(guān)概念和財務(wù)績效評價的方法進(jìn)行介紹。第三章：財務(wù)績效評價指標(biāo)篩選及權(quán)重確定方法。指出了財務(wù)績效評價時指標(biāo)篩選的意義，并對本文指標(biāo)篩選所選用的主成分分析法、逐步回歸分析法和確定權(quán)重所用到的熵值法分別進(jìn)行了詳細(xì)介紹。第四章：國家鐵路財務(wù)績效評價。本章首先根據(jù)文獻(xiàn)研究中各個學(xué)者關(guān)于鐵路財務(wù)績效指標(biāo)體系的研究成果，結(jié)合國家鐵路的特點，建立起一個鐵路財務(wù)績效評價的指標(biāo)體系框架，然后依據(jù)國家鐵路2003-2012年的統(tǒng)計數(shù)據(jù)對指標(biāo)進(jìn)行分析和篩選，并指標(biāo)進(jìn)行權(quán)重確定，計算出國家鐵路每年財務(wù)績效的綜合得分值，最后依據(jù)研究結(jié)果，建立起一個用于評價國家鐵路財務(wù)績效的指標(biāo)體系，并從償債能力、營運能力、盈利能力、成長能力和綜合得分值,這五個方面對國家鐵路的財務(wù)績效水平進(jìn)行評價，評價結(jié)果表明，國家鐵路的財務(wù)績效存在整體下降的趨勢。第五章：國家鐵路財務(wù)績效下降的原因分析。本章從宏觀環(huán)境和政策、鐵路價格規(guī)制、公益性運輸和鐵路債務(wù)性問題等方面分析國家鐵路財務(wù)績效下降的原因。第六章：提高國家鐵路財務(wù)績效的建議。本章主要根據(jù)國家鐵路財務(wù)績效下降的原因，給出理論上提高國家鐵路財務(wù)績效水平的建議。
[Abstract]:The railway has always been the important basic transportation of our country, and has played an irreplaceable role in the economic development of our country and the guarantee of social harmony and stability. Throughout the history of the development of the national railway, the state has constantly reformed the healthy development of the railway enterprise, so as to strengthen the competition power of the national railway, especially after China's entry into the WTO, to face the competition and pressure of various traffic industries in the international country, The state has made greater investment and reform of the national railway. However, with the expanding investment and operation of the national railway, the benefit of the national railway is getting worse, and even the negative value of the profit in some years, the debt-liability ratio is gradually increased, and the occurrence of these phenomena is high. The financial performance of the country's railways is of great concern, and the evaluation of the financial performance level of the country's railways can be said to be imminent. Therefore, in such a background, the paper evaluates and analyzes the national railway at the angle of financial performance. The analysis shows that, in the past nine years, the level of financial performance shows a downward trend, and the most important reason is the negative effects of the government on the price regulation of the railway, in addition to the macro environmental policy. The large amount of public welfare transport and route undertaken by the country's railways, as well as the overwork of the country's railways as a result of the fact that the railway financing environment is too single, is an important reason for the decline of the financial performance of the country's railways. In view of these reasons, some suggestions are put forward to improve the financial performance of the national railway and to strengthen the strength of the national railway, so as to make it better participate in the market competition and to continue to make a contribution to the development of our country's economic and health. The full text is divided into 6 Chapter 1. Chapter I: Xu In this paper, the background and significance of the research on the financial performance of the national railway are introduced, and the relevant research situation of the domestic and foreign countries is reviewed, and the research contents and technical ways of this paper are given. line. Chapter 2: State railway profile and related theoretical basis The paper introduces the general situation of the national railway, mainly including the concept of the national railway, the technical and economic characteristics and the development course of the railway, and the methods of the related concepts and the financial performance evaluation. The third chapter: the financial performance evaluation index screening and the weight determining party This paper points out the significance of the index selection in the performance evaluation of the financial performance, and the main component analysis method, the stepwise regression analysis method and the entropy method used to determine the weight are discussed in detail. The fourth chapter: the national railway financial performance evaluation In this chapter, the index system framework of a railway financial performance evaluation is set up according to the research results of various scholars in the literature study on the index system of railway financial performance, and then the index is analyzed and screened according to the statistics of the national railway in 2003-2012. According to the results of the study, a system for evaluating the financial performance of the country's railway is set up, and the ability of the service, the operating ability, the profitability, the growth ability and the comprehensive score are set up. The results show that the financial performance of the national railway is the trend of the overall decline. The fifth chapter: the reason of the decline of the financial performance of the national railway In this chapter, the paper analyzes the origin of the decline of the financial performance of the national railway from the aspects of macro environment and policy, railway price regulation, public welfare transport and railway debt problem. The sixth chapter: the construction of improving the financial performance of the national railway On the basis of the decline of the financial performance of the national railway, this chapter gives a theoretical basis for the improvement of the financial performance of the national railway.
【學(xué)位授予單位】：蘭州交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F530.68;F532.6
本文編號：2455469
[Abstract]:The railway has always been the important basic transportation of our country, and has played an irreplaceable role in the economic development of our country and the guarantee of social harmony and stability. Throughout the history of the development of the national railway, the state has constantly reformed the healthy development of the railway enterprise, so as to strengthen the competition power of the national railway, especially after China's entry into the WTO, to face the competition and pressure of various traffic industries in the international country, The state has made greater investment and reform of the national railway. However, with the expanding investment and operation of the national railway, the benefit of the national railway is getting worse, and even the negative value of the profit in some years, the debt-liability ratio is gradually increased, and the occurrence of these phenomena is high. The financial performance of the country's railways is of great concern, and the evaluation of the financial performance level of the country's railways can be said to be imminent. Therefore, in such a background, the paper evaluates and analyzes the national railway at the angle of financial performance. The analysis shows that, in the past nine years, the level of financial performance shows a downward trend, and the most important reason is the negative effects of the government on the price regulation of the railway, in addition to the macro environmental policy. The large amount of public welfare transport and route undertaken by the country's railways, as well as the overwork of the country's railways as a result of the fact that the railway financing environment is too single, is an important reason for the decline of the financial performance of the country's railways. In view of these reasons, some suggestions are put forward to improve the financial performance of the national railway and to strengthen the strength of the national railway, so as to make it better participate in the market competition and to continue to make a contribution to the development of our country's economic and health. The full text is divided into 6 Chapter 1. Chapter I: Xu In this paper, the background and significance of the research on the financial performance of the national railway are introduced, and the relevant research situation of the domestic and foreign countries is reviewed, and the research contents and technical ways of this paper are given. line. Chapter 2: State railway profile and related theoretical basis The paper introduces the general situation of the national railway, mainly including the concept of the national railway, the technical and economic characteristics and the development course of the railway, and the methods of the related concepts and the financial performance evaluation. The third chapter: the financial performance evaluation index screening and the weight determining party This paper points out the significance of the index selection in the performance evaluation of the financial performance, and the main component analysis method, the stepwise regression analysis method and the entropy method used to determine the weight are discussed in detail. The fourth chapter: the national railway financial performance evaluation In this chapter, the index system framework of a railway financial performance evaluation is set up according to the research results of various scholars in the literature study on the index system of railway financial performance, and then the index is analyzed and screened according to the statistics of the national railway in 2003-2012. According to the results of the study, a system for evaluating the financial performance of the country's railway is set up, and the ability of the service, the operating ability, the profitability, the growth ability and the comprehensive score are set up. The results show that the financial performance of the national railway is the trend of the overall decline. The fifth chapter: the reason of the decline of the financial performance of the national railway In this chapter, the paper analyzes the origin of the decline of the financial performance of the national railway from the aspects of macro environment and policy, railway price regulation, public welfare transport and railway debt problem. The sixth chapter: the construction of improving the financial performance of the national railway On the basis of the decline of the financial performance of the national railway, this chapter gives a theoretical basis for the improvement of the financial performance of the national railway.
【學(xué)位授予單位】：蘭州交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F530.68;F532.6
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 張若強(qiáng);鐵路客運公司績效評價指標(biāo)體系的確定[J];鐵道經(jīng)濟(jì)研究;2000年06期
2 陳靜;;鐵道部并入交通運輸部對我國多式聯(lián)運發(fā)展的影響分析[J];中國水運(下半月);2013年10期
本文編號：2455469
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