基于可拓理論的中國上市航空公司績效評價研究
發(fā)布時間：2018-12-15 10:20
【摘要】：伴著航空行業(yè)的逐步發(fā)展和經(jīng)濟全球化的整體環(huán)境背景，航空業(yè)作為通用的交通方式之一，其運輸量也變得越來越大；同時國內(nèi)的航空市場逐漸的敞開大門，我國的航空環(huán)境也逐步有了向國際航空自由化靠攏的發(fā)展趨勢。中國加入世貿(mào)組織以來，我國本土航空企業(yè)面臨國際化的嚴峻考驗以及不可估量的發(fā)展機遇。目前我國A股上市的航空企業(yè)有四家，同時越來越多的地方航空、民營航空發(fā)展迅速，總會有民營、地方航空企業(yè)準備上市的新聞報道，人們也開始關心航空企業(yè)的經(jīng)營水平，對我國上市航空企業(yè)的績效進行評價在此時就顯得十分必要了。 本文首先對績效以及企業(yè)績效評價概念及涵義進行界定，回顧了績效評價的歷史過程，總結了我國上市公司績效評價的發(fā)展階段；介紹了我國上市公司的績效評價現(xiàn)狀；通過分析我國上市航空公司績效評價現(xiàn)狀，指出當前我國上市航空公司績效評價中存在的問題。構建了上市航空公司績效評價指標體系，分別體現(xiàn)了企業(yè)的盈利能力狀況、償債能力狀況、運營能力狀況、發(fā)展能力狀況以及運營類的非財務狀況。 針對以往企業(yè)績效評價中無法將財務和非財務指標結合的問題，本文在設計績效評價的指標體系時，增設了部分非財務指標，將其納入評價體系，利用可拓評價法，引入關聯(lián)度的概念，把各類指標進行級別評判，以達到財務指標和非財務指標在評價結果上的統(tǒng)一性。結合2009到2011年我國四家A股上市的航空公司財務統(tǒng)計數(shù)據(jù)和生產(chǎn)運營數(shù)據(jù)，進行了實證研究，對評判的結果進行了橫向與縱向的比較分析。通過實證研究，客觀反映了我國航空公司績效的實際水平，，驗證了航空企業(yè)績效評價理論與評價方法在實際應用中的科學性及其有效性，也驗證了可拓評價法在航空企業(yè)績效評價中的可行性和適用性，為后續(xù)的研究提供了參考。
[Abstract]:With the gradual development of aviation industry and the overall environmental background of economic globalization, aviation industry as one of the general transportation mode, its transport volume has become more and more large; At the same time, the domestic aviation market opens the door gradually, the aviation environment of our country also has the development trend to the international aviation liberalization step by step. Since China's entry into WTO, China's local aviation enterprises are facing a severe challenge of internationalization and inestimable opportunities for development. At present, there are four A-share listed airlines in China. At the same time, more and more local airlines are developing rapidly, and there will always be news reports that local airlines are preparing to go on the market. People are also beginning to care about the management level of aviation enterprises. It is necessary to evaluate the performance of listed airlines in China at this time. This paper first defines the concept and meaning of performance evaluation, reviews the historical process of performance evaluation, summarizes the development stage of performance evaluation of listed companies in China, and introduces the current situation of performance evaluation of listed companies in China. By analyzing the current situation of performance evaluation of listed airlines in China, this paper points out the existing problems in the performance evaluation of listed airlines in China. The performance evaluation index system of listed airlines is constructed, which reflects the profitability, solvency, operating capacity, development capacity and non-financial status of the enterprise respectively. In order to solve the problem that financial and non-financial indicators can not be combined in the past, this paper adds some non-financial indicators to the performance evaluation system, and applies the extension evaluation method to the evaluation system. The concept of correlation degree is introduced to judge all kinds of indexes in order to achieve the unity of financial indicators and non-financial indicators in the evaluation results. Based on the financial statistics and production and operation data of four A-share listed airlines in China from 2009 to 2011, this paper makes an empirical study, and makes a comparative analysis of the results of the judgment both horizontally and vertically. Through the empirical research, it objectively reflects the actual level of airline performance in China, and verifies the scientific nature and validity of the theory and method of performance evaluation in the practical application. It also verifies the feasibility and applicability of extension evaluation method in aviation enterprise performance evaluation, and provides a reference for further research.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F272.5;F562.6;F224
本文編號：2380474
[Abstract]:With the gradual development of aviation industry and the overall environmental background of economic globalization, aviation industry as one of the general transportation mode, its transport volume has become more and more large; At the same time, the domestic aviation market opens the door gradually, the aviation environment of our country also has the development trend to the international aviation liberalization step by step. Since China's entry into WTO, China's local aviation enterprises are facing a severe challenge of internationalization and inestimable opportunities for development. At present, there are four A-share listed airlines in China. At the same time, more and more local airlines are developing rapidly, and there will always be news reports that local airlines are preparing to go on the market. People are also beginning to care about the management level of aviation enterprises. It is necessary to evaluate the performance of listed airlines in China at this time. This paper first defines the concept and meaning of performance evaluation, reviews the historical process of performance evaluation, summarizes the development stage of performance evaluation of listed companies in China, and introduces the current situation of performance evaluation of listed companies in China. By analyzing the current situation of performance evaluation of listed airlines in China, this paper points out the existing problems in the performance evaluation of listed airlines in China. The performance evaluation index system of listed airlines is constructed, which reflects the profitability, solvency, operating capacity, development capacity and non-financial status of the enterprise respectively. In order to solve the problem that financial and non-financial indicators can not be combined in the past, this paper adds some non-financial indicators to the performance evaluation system, and applies the extension evaluation method to the evaluation system. The concept of correlation degree is introduced to judge all kinds of indexes in order to achieve the unity of financial indicators and non-financial indicators in the evaluation results. Based on the financial statistics and production and operation data of four A-share listed airlines in China from 2009 to 2011, this paper makes an empirical study, and makes a comparative analysis of the results of the judgment both horizontally and vertically. Through the empirical research, it objectively reflects the actual level of airline performance in China, and verifies the scientific nature and validity of the theory and method of performance evaluation in the practical application. It also verifies the feasibility and applicability of extension evaluation method in aviation enterprise performance evaluation, and provides a reference for further research.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F272.5;F562.6;F224
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