我国新能源汽车上市公司经营绩效评价(精)

本科毕业论文

我国新能源汽车上市公司经营绩效评价Listing Corporation Business Performance Evaluation of New Energy

Vehicles in China

2014年6月

我国新能源汽车上市公司经营绩效评价

摘要:随着我国会计准则体系的日臻完善,上市公司的会计信息日益成为投资者决策的重要依据。绩效评价作为上市公司的重要管理手段,更受到了投资者、债权人等广大利益相关者的密切关注。然而,近年来国内外上市公司发生的一系列财务事件足以说明企业绩效评价的过程和结果是极易被人为粉饰、操纵的。所以,绩效评价的真实性受到了人们的重视也成为学者们重点讨论的热点。在这个背景下,本文选取2013年在我国沪深两市上市的26家新能源汽车上市公司为研究样本,从此行业的特点出发,在借鉴前人研究成果的基础上,从公司的经营绩效评价的盈利能力、发展能力、偿债能力和营运能力四个方面确立了10个财务指标来建立评价模型。采用因子分析法,得出我国新能源汽车上市公司的综合得分排名,在此基础上对新能源汽车上市公司进行经营绩效评价。

关键词:绩效评价;新能源汽车上市公司;因子分析

毕业论文外文摘要

Listing Corporation Business

Performance Evaluation of New Energy Vehicles in China Abstract:With our accounting system is perfected, the listing Corporation accounting information has become an important basis for decision-making investors. Performance assessment is an important means of management listing Corporation, more closely by investors, creditors and other broad stakeholder. However, a series of financial events happened in domestic

and foreign listing Corporation in recent years to illustrate the process and results of the enterprise performance evaluation is very easy to be man-made whitewash, manipulation. So, the authenticity of the performance evaluation of the attention has become a hotspot of scholars focus. In this context, this paper selects 2013 in Shanghai and Shenzhen two city listed 26 new energy automobile listing Corporation as research sample, from the industry characteristics, in the basis of previous studies, from the four aspects of business performance evaluation of the company's profitability, development ability, debt paying ability and operation ability established 10 financial indicators to establish the evaluation model. Using the factor analysis method to obtain the overall score, new energy automobile listing Corporation in China's ranking, based on the new energy automotive listing Corporation operating performance evaluation

Keywords:The Performance Evaluation;New Energy Automobile Listing Corporation;Factor Analysis

目录

1 绪论........................................................................................ 错误!未定义书签。

1.1 选题背景和意义................................................................. 错误!未定义书签。

1.2 国内外研究现状................................................................. 错误!未定义书签。

1.3 相关概念界定 (2

1.4 研究内容 (3

2 新能源汽车上市公司绩效评价指标体系的构建................ 错误!未定义书签。

2.1 新能源汽车上市公司的发展状况..................................... 错误!未定义书签。

2.2 新能源汽车上市公司经营绩效评价指标体系的构建 (4

3 基于因子分析法的新能源汽车上市公司经营绩效评价 (6

3.1 因子分析法简介 (6

3.2 样本的选择 (6

3.3 因子评价法的分析过程 (7

3.4 评价结果分析 (13

4 提高新能源汽车上市公司经营绩效评价的建议 (15

结论.......................................................................................... 错误!未定义书签。参考文献.............................................................................. 错误!未定义书签。8 附录.......................................................................................... 错误!未定义书签。致谢.......................................................................................... 错误!未定义书签。

附表清单:

表3-1 样本公司 (7

表3-2 变量的计算结果 (7

表3-3 KMO 和Bartlett 的检验 (9

表3-4 公因子方差 (9

表3-5 解释的总方差 (10

表3-6 旋转成份矩阵 (10

表3-7 旋转成份得分矩阵 (11

表3-8 因子得分排名 (12

1绪论