發(fā)布時間：2018-03-26 02:58

  本文選題：鋼鐵行業(yè)上市公司　切入點：績效評價　出處：《內(nèi)蒙古財經(jīng)大學》2014年碩士論文

【摘要】：鋼鐵業(yè)在國民經(jīng)濟中發(fā)揮著重要的作用，作為國民經(jīng)濟的支柱產(chǎn)業(yè)，直接關系著多個行業(yè)的發(fā)展狀況，同時，鋼鐵行業(yè)的發(fā)展水平也是綜合國力的象征。鋼鐵行業(yè)上市公司作為這一行業(yè)中的代表，發(fā)展狀況與績效水平受到廣泛關注，對其績效水平進行評價和分析能夠較客觀的了解發(fā)展情況，對改善其發(fā)展狀況，制定相關政策有重要的作用。 論文在分析已有研究成果的基礎上，對績效評價的方法進行簡要敘述，并采用因子分析法和EVA方法對同一樣本32家鋼鐵行業(yè)上市公司的績效評價進行實際操作，，得出在兩種不同評價方法下的排名情況，并對所使用方法的優(yōu)缺點進行評述。本文進一步選用了DEA模型中的CCR模型和BCC模型來評價我國鋼鐵行業(yè)上市公司的績效水平。通過對選擇投入、產(chǎn)出指標，篩選決策單元，對模型進行計算等步驟，構(gòu)架了一套完整的，基于DEA的鋼鐵行業(yè)上市公司績效評價模型。在具體的數(shù)據(jù)研究過程中，本文選取了在滬深兩市A股上市的20家鋼鐵行業(yè)上市公司作為研究樣本，從縱向和橫向兩個方面對比分析，得出鋼鐵行業(yè)上市公司整體業(yè)績穩(wěn)定性不強，整體發(fā)展水平一般的結(jié)論，并對單個企業(yè)改善績效的方法進行了敘述。最后，結(jié)合分析的結(jié)果及鋼鐵行業(yè)的發(fā)展趨勢對鋼鐵行業(yè)上市公司的評價方法總體進行了比較分析。 本文的研究結(jié)果對于在鋼鐵行業(yè)上市公司的績效評級方法選擇，分析企業(yè)自身業(yè)績、正確判斷其與行業(yè)領先企業(yè)間的差距及確定改進方式方面具有一定的實用價值。
[Abstract]:The steel industry plays an important role in the national economy. As the pillar industry of the national economy, it is directly related to the development of many industries, at the same time, The development level of iron and steel industry is also the symbol of comprehensive national strength. Evaluation and analysis of its performance level can objectively understand the development situation and play an important role in improving its development situation and formulating relevant policies. Based on the analysis of the existing research results, the paper briefly describes the methods of performance evaluation, and applies factor analysis method and EVA method to the performance evaluation of 32 listed companies in the same sample of iron and steel industry. To get the ranking under two different evaluation methods, In this paper, the CCR model and BCC model of DEA model are used to evaluate the performance of listed companies in China's iron and steel industry. Through the selection of input, output indicators, and selection of decision-making units, this paper makes a review of the advantages and disadvantages of the methods used. A complete performance evaluation model of listed companies in steel industry based on DEA is set up by calculating the model. In the process of specific data research, This paper selects 20 steel industry listed companies listed in Shanghai and Shenzhen A-shares as the research sample, compares and analyzes the vertical and horizontal aspects, and draws the conclusion that the overall performance stability of steel industry listed companies is not strong. The general conclusion of the overall level of development, and the individual enterprise performance improvement methods are described. Finally, combined with the results of the analysis and the development trend of the steel industry, the evaluation methods of the listed companies in the steel industry are compared and analyzed. The results of this paper have certain practical value in selecting the performance rating methods of listed companies in steel industry, analyzing the performance of enterprises themselves, correctly judging the gap between them and leading enterprises in the industry, and determining the ways of improvement.
【學位授予單位】：內(nèi)蒙古財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F272.5;F426.31

【參考文獻】

相關期刊論文 前10條

1 馬慶國;王凱;;基于AHP和DEA的鋼鐵行業(yè)上市公司效率評價[J];重慶大學學報(社會科學版);2008年02期

2 吳峰霞;吳鋒偉;;鋼鐵上市公司財務績效評價與對策分析[J];當代經(jīng)濟管理;2008年06期

3 瞿紹發(fā),王建偉;經(jīng)濟附加值(EVA)指標在中國股市的應用價值分析[J];系統(tǒng)工程;2003年06期

4 楊家兵;吳利華;;基于DEA的鋼鐵行業(yè)上市公司效率評價[J];工業(yè)技術經(jīng)濟;2006年02期

5 丁姍姍;;DEA方法在我國高�？冃гu價中的應用[J];經(jīng)濟師;2009年04期

6 李芳;王松;;平衡計分卡與傳統(tǒng)財務績效考評模式評析[J];財會通訊(理財版);2006年04期

7 曾德明,龔紅;基于企業(yè)制度和企業(yè)理論的利益相關者評價方法[J];南開管理評論;2004年01期

8 夏紹模;張宗益;楊俊;;中國鋼鐵主營上市公司規(guī)模效率分析及其啟示[J];數(shù)理統(tǒng)計與管理;2009年03期

9 史曉燕;;基于循環(huán)經(jīng)濟的企業(yè)績效評價[J];西安石油大學學報(社會科學版);2006年02期

10 陳蔚;朱秀玲;徐軼峰;;EVA與企業(yè)價值的相關性分析——基于鋼鐵行業(yè)數(shù)據(jù)的分析[J];現(xiàn)代商業(yè);2010年06期

本文編號：1666027