發(fā)布時間：2018-05-15 13:40

  本文選題：林業(yè)上市公司 + 經(jīng)營業(yè)績評價　； 參考：《東北林業(yè)大學(xué)》2015年碩士論文

【摘要】：林業(yè)在國民經(jīng)濟建設(shè)、人民生活改善和自然環(huán)境生態(tài)平衡中,均有特殊的地位和作用。隨著社會經(jīng)濟的發(fā)展,林業(yè)企業(yè)在國民經(jīng)濟中占據(jù)著越來越重要的位置,尤其在保護和改善生態(tài)環(huán)境方面起到了不可替代的作用。隨著林業(yè)產(chǎn)業(yè)的發(fā)展和林權(quán)制度改革的不斷深入,林業(yè)企業(yè)越來越受到人們的關(guān)注。近年來,林業(yè)產(chǎn)業(yè)雖發(fā)展迅速,但存在的問題也日益凸顯,如經(jīng)濟增長方式粗放、森林資源利用率低下、品牌意識薄弱、林產(chǎn)品科技含量低等,這些問題都嚴(yán)重地影響了我國林業(yè)產(chǎn)業(yè)的發(fā)展。而作為整個林業(yè)行業(yè)代表性企業(yè)的林業(yè)上市公司,其對林業(yè)行業(yè)的可持續(xù)發(fā)展具有典型的推動和引領(lǐng)作用。因此,如何正確地對林業(yè)上市公司進行合理評價已成為人們關(guān)注的焦點。近年來林業(yè)上市公司發(fā)展迅速,無論在企業(yè)規(guī)模上還是在產(chǎn)品多樣化方面都有了很大的發(fā)展,但是發(fā)展之中還存在著很多的問題,使得我國的林業(yè)行業(yè)的綜合實力無法躋身于世界前列。本文以林業(yè)上市公司為研究對象,選取了18家林業(yè)上市公司為樣本,剔除財務(wù)狀況異常連續(xù)虧損的ST景谷和ST大地這兩家還剩16家林業(yè)上市公司,在對這16家林業(yè)上市公司披露的反映企業(yè)經(jīng)營業(yè)績的各指標(biāo)數(shù)據(jù)進行收集整理的基礎(chǔ)上對林業(yè)上市公司經(jīng)營業(yè)績現(xiàn)狀進行描述；運用SPSS軟件對這些數(shù)據(jù)進行因子分析,得出經(jīng)營業(yè)績評價模型,計算得出經(jīng)營業(yè)績綜合得分及排名并分析林業(yè)上市公司在經(jīng)營中存在的問題；對償債能力、成長能力和運營能力等三個方面的影響因素進行回歸分析,分析得出林業(yè)上市公司償債能力的影響因素為資產(chǎn)負債率、速動比率和流動比率,運營能力的影響因素為流動資產(chǎn)周轉(zhuǎn)率和總資產(chǎn)周轉(zhuǎn)率,成長能力的影響因素為主營業(yè)務(wù)收入增長率和總凈利潤增長率；最后根據(jù)影響因素分析結(jié)果,從償債能力、運營能力、成長能力以及企業(yè)社會責(zé)任四個方面提出提升林業(yè)上市公司經(jīng)營業(yè)績的對策。
[Abstract]:Forestry plays a special role in the construction of national economy, the improvement of people's life and the balance of natural environment and ecology. With the development of social economy, forestry enterprises occupy an increasingly important position in the national economy, especially in the protection and improvement of the ecological environment has played an irreplaceable role. With the development of forestry industry and the deepening of forest property right system reform, forestry enterprises are paid more and more attention. In recent years, although the forestry industry has developed rapidly, the existing problems have become increasingly prominent, such as extensive economic growth mode, low utilization rate of forest resources, weak brand awareness, low scientific and technological content of forest products, etc. These problems have seriously affected the development of China's forestry industry. As the representative enterprise of the whole forestry industry, the listed forestry company plays a typical role in promoting and leading the sustainable development of the forestry industry. Therefore, how to correctly evaluate forestry listed companies has become the focus of attention. In recent years, forestry listed companies have developed rapidly, both in terms of enterprise size and product diversification, but there are still many problems in the process of development. So that the comprehensive strength of our forestry industry can not be ranked in the forefront of the world. This paper takes the forestry listed companies as the research object, selects 18 forestry listed companies as the sample, and excludes the St Jinggu and St land, which have abnormal continuous losses in the financial situation, and there are 16 forestry listed companies. On the basis of collecting and collating the index data of the 16 forestry listed companies which reflect the enterprise's operating performance, the paper describes the present situation of the forestry listed companies' operating performance, and uses SPSS software to carry on the factor analysis to these data, The evaluation model of business performance is obtained, the comprehensive score and rank of operating performance are calculated, and the problems existing in the management of forestry listed companies are analyzed, and the regression analysis is carried out on the influencing factors of solvency, growth ability and operation ability. It is concluded that the influencing factors of forestry listed companies' solvency are asset-liability ratio, liquidity ratio and current ratio, and the influencing factors of operation ability are current assets turnover ratio and total assets turnover ratio. The influencing factors of growth ability are the growth rate of main business income and the growth rate of total net profit. Four aspects of growth ability and corporate social responsibility are put forward to improve the management performance of forestry listed companies.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F326.2

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