【摘要】：汽車行業(yè)作為我國支柱產業(yè)之一，近幾年來蓬勃發(fā)展，這不但對我國經濟的發(fā)展有重大意義，也使得我國成為全球汽車重要的市場之一。在這樣發(fā)展迅猛的背景下，對我國汽車行業(yè)上市公司進行經營績效評價研究尤為重要。所以，本文以19家汽車整車業(yè)上市公司為研究對象，對其經營業(yè)績進行了分析和綜合評價，以提高汽車整車業(yè)上市公司的經營業(yè)績水平。 具體來講，全文共分為五個部分。第一部分綜述了國內外對于上市公司經營績效評價研究的現(xiàn)狀，指出了文章的研究內容與方法，并提出了本文的主要創(chuàng)新點。第二部分是理論研究，闡述了上市公司經營業(yè)績評價的基礎理論，并描述了上市公司經營業(yè)績評價的內容與方法。第三部分從汽車整車業(yè)上市公司的總體發(fā)展狀況入手，選取了19家具有代表性的上市公司為樣本，從財務指標方面對汽車整車業(yè)上市公司進行了的分析，并在此基礎上制定汽車整車業(yè)評價標準，最后采用現(xiàn)代沃爾評分法對19家汽車整車業(yè)上市公司進行綜合分析。第四部分選取比較具有代表性的汽車行業(yè)上市公司—長城汽車股份有限公司，與行業(yè)比較同時，從縱向角度進行五年的財務指標分析，找出影響其經營業(yè)績的主要因素，并針對問題提出相應對策。最后進行全文總結，并提出研究的不足之處。 在對國內外經營業(yè)績評價方法理論進行系統(tǒng)分析與總結的基礎上，本文的主要創(chuàng)新點有:第一，選取我國汽車整車業(yè)的19家上市公司進行描述性分析和實證分析，探尋我國汽車整車業(yè)上市公司的經營效益，，運用改進的沃爾評分方法嘗試性地對我國汽車整車業(yè)上市公司的經營業(yè)績進行了評價分析與排名；第二，構建了個別與整體相結合的研究框架，先用沃爾評分法對19家上市公司進行綜合排名，再從中選取典型公司進行個別分析。
[Abstract]:As one of the pillar industries in China, the automobile industry has flourished in recent years, which is not only of great significance to the development of China's economy, but also makes China become one of the important global automobile markets. Under the background of rapid development, it is particularly important to evaluate the operating performance of listed companies in China's automobile industry. Therefore, this paper takes 19 listed companies in the automobile industry as the research object, analyzes and comprehensively evaluates their operating performance, in order to improve the operating performance level of the listed companies in the automobile whole car industry. Specifically, the full text is divided into five parts. The first part summarizes the present situation of the research on the performance evaluation of listed companies at home and abroad, points out the research contents and methods of the article, and puts forward the main innovations of this paper. The second part is theoretical research, which expounds the basic theory of operating performance evaluation of listed companies, and describes the contents and methods of operating performance evaluation of listed companies. The third part starts with the overall development of the listed companies in the automobile whole car industry, selects 19 representative listed companies as samples, and analyzes the listed companies in the automobile whole car industry from the aspect of financial indicators. On this basis, the evaluation standard of automobile whole car industry is worked out, and finally, 19 listed companies in automobile whole car industry are comprehensively analyzed by using modern Wall scoring method. The fourth part selects the representative automobile industry listed company-Great Wall Automobile Co., Ltd., at the same time, from the vertical point of view, carries on the five-year financial index analysis, finds out the main factors that affect its operating performance. The corresponding countermeasures are put forward in view of the problems. Finally, the full text is summarized, and the shortcomings of the study are put forward. On the basis of systematic analysis and summary of the theory of business performance evaluation methods at home and abroad, the main innovations of this paper are as follows: first, 19 listed companies in China's automobile industry are selected for descriptive analysis and empirical analysis. This paper probes into the operating benefit of the listed companies in the automobile whole automobile industry of our country, and tries to evaluate and rank the operating performance of the listed companies in the automobile whole automobile industry of our country by using the improved Wall scoring method. Secondly, the research framework of combining individual with the whole is constructed. First, 19 listed companies are ranked by Wall scoring method, and then the typical companies are selected for individual analysis.
【學位授予單位】：河北經貿大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.471;F275

【引證文獻】

相關碩士學位論文 前2條

1 嚴晨楠;李爾并購新潮的財務績效研究[D];華東師范大學;2016年

2 郭倩;非上市公司價值評估中特定風險調整系數的研究[D];北京交通大學;2015年

本文編號：2494204