本文選題：財(cái)務(wù)績效分析　切入點(diǎn)：SBM模型　出處：《江蘇科技大學(xué)》2017年碩士論文

【摘要】：關(guān)于化工行業(yè)的研究近年來是眾多學(xué)者越來越關(guān)注的課題,隨著化工行業(yè)的快速發(fā)展,化工行業(yè)在我國經(jīng)濟(jì)發(fā)展中已占有舉足輕重的地位�；ば袠I(yè)的財(cái)務(wù)績效是化工行業(yè)經(jīng)營能力的體現(xiàn),是測度化工行業(yè)競爭力的重要指標(biāo),因此分析評價(jià)化工行業(yè)財(cái)務(wù)績效是對化工行業(yè)研究的重要部分。由于化工行業(yè)的行業(yè)高污染、高危、技術(shù)創(chuàng)新快等特點(diǎn),對化工行業(yè)財(cái)務(wù)績效進(jìn)行評價(jià),應(yīng)該關(guān)注化工企業(yè)的財(cái)務(wù)表現(xiàn),同時(shí)考慮在研發(fā)創(chuàng)新、環(huán)境保護(hù)、安全生產(chǎn)等方面的成效。所以,在現(xiàn)有的企業(yè)績效評價(jià)體系的基礎(chǔ)上,構(gòu)建適合我國化工行業(yè)發(fā)展現(xiàn)狀和生產(chǎn)經(jīng)營特點(diǎn)的績效評價(jià)體系,體現(xiàn)化工行業(yè)的績效現(xiàn)狀,對化工行業(yè)實(shí)現(xiàn)安全生產(chǎn)、環(huán)境保護(hù)、科研創(chuàng)新、可持續(xù)發(fā)展具有重要的指導(dǎo)意義。本文運(yùn)用數(shù)據(jù)包絡(luò)分析方法對我國化工上市公司的財(cái)務(wù)績效進(jìn)行測度和分析。數(shù)據(jù)包絡(luò)分析方法在研究化工行業(yè)績效的應(yīng)用上比較廣泛,在處理多投入、多產(chǎn)出的生產(chǎn)系統(tǒng)效率評價(jià)中具有一定優(yōu)勢。本文首先運(yùn)用超效率SBM模型對2011-2015年我國49家化工上市公司的經(jīng)營數(shù)據(jù)進(jìn)行分析,得出每年化工企業(yè)效率的靜態(tài)值,了解了化工樣本企業(yè)績效的現(xiàn)狀。同時(shí)運(yùn)用超效率SBM模型對2015年數(shù)據(jù)考慮非期望產(chǎn)出與不考慮非期望產(chǎn)出測試結(jié)果進(jìn)行對比分析。運(yùn)用SBM模型可以得出變量的松弛量,對無效率評價(jià)對象的松弛量進(jìn)行分析,可以針對各變量提出提高效率的建議。由于化工企業(yè)的實(shí)際運(yùn)營過程中伴隨著壞賬損失的產(chǎn)生,因此本文中運(yùn)用的模型均為考慮非期望產(chǎn)出的SBM模型。此外運(yùn)用Malmquist模型對面板數(shù)據(jù)從動態(tài)分析角度來分析我國49家化工上市公司財(cái)務(wù)績效的變動趨勢。在本文的指標(biāo)體系中,考慮到化工行業(yè)的特點(diǎn),將安全費(fèi)用、環(huán)境保護(hù)費(fèi)用、研發(fā)創(chuàng)新相關(guān)指標(biāo)也作為投入指標(biāo)考慮。同時(shí)將壞賬損失作為非期望產(chǎn)出考慮,這樣的指標(biāo)體系更符合化工行業(yè)的實(shí)際財(cái)務(wù)績效特點(diǎn)。本文的研究顯示,2015年我國化工上市公司樣本企業(yè)之間的效率值整體差異較大,說明化工行業(yè)的整體績效出現(xiàn)了兩級分化現(xiàn)象。2011-2015年間大部分化工企業(yè)的效率值呈上升趨勢,說明大部分化工企業(yè)在發(fā)展中不斷改進(jìn)管理策略,很好地適應(yīng)了外部經(jīng)濟(jì)及社會環(huán)境的變化,同時(shí)增強(qiáng)了自身競爭力。
[Abstract]:The research on chemical industry has been paid more and more attention by many scholars in recent years. With the rapid development of chemical industry, chemical industry has played an important role in the economic development of our country.The financial performance of the chemical industry is the embodiment of the management ability of the chemical industry and an important index to measure the competitiveness of the chemical industry. Therefore, the analysis and evaluation of the financial performance of the chemical industry is an important part of the research on the chemical industry.Due to the characteristics of high pollution, high risk and rapid technological innovation in the chemical industry, we should pay attention to the financial performance of the chemical industry, and at the same time consider the innovation in R & D, environmental protection, etc.Safety in production, etc.Therefore, on the basis of the existing enterprise performance evaluation system, a performance evaluation system suitable for the development status and production and management characteristics of the chemical industry in China is constructed, which reflects the current performance status of the chemical industry and realizes the safety of production in the chemical industry.Environmental protection, scientific research and innovation, sustainable development have important guiding significance.This paper uses the data envelopment analysis method to measure and analyze the financial performance of China's listed chemical companies.The method of data envelopment analysis is widely used to study the performance of chemical industry and has some advantages in the efficiency evaluation of production system with multiple inputs and outputs.In this paper, the operating data of 49 listed chemical companies in China from 2011 to 2015 are analyzed by using the superefficiency SBM model. The static value of the efficiency of the chemical enterprises is obtained every year, and the present situation of the performance of the chemical industry sample enterprises is understood.At the same time, the super-efficiency SBM model is used to compare the test results of 2015 data considering non-expected output and not considering non-expected output.The relaxation quantity of variables can be obtained by using SBM model, and the relaxation amount of evaluation object of invalid rate can be analyzed, and some suggestions for improving efficiency can be put forward for each variable.Due to the occurrence of bad debt loss in the actual operation of chemical enterprises, the models used in this paper are all SBM models considering non-expected output.In addition, Malmquist model is used to analyze the changing trend of financial performance of 49 listed chemical companies in China from the point of view of dynamic analysis of panel data.In the index system of this paper, considering the characteristics of chemical industry, the cost of safety, environmental protection and R & D innovation are also considered as input indicators.At the same time, considering the loss of bad debts as the non-expected output, this index system is more in line with the actual financial performance characteristics of the chemical industry.The research in this paper shows that there is a great difference in the efficiency value between the sample enterprises of the listed chemical companies in 2015, which indicates that the overall performance of the chemical industry has appeared the phenomenon of two-level differentiation. The efficiency value of most chemical enterprises is on the rise from 2011 to 2015.It shows that most chemical enterprises constantly improve their management strategy in their development, which adapts to the changes of external economic and social environment, and strengthens their own competitiveness at the same time.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F224;F426.7;F406.7

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