江苏化学纤维制造业上市公司财务绩效评价研究

论文总字数：34051字

目 录

摘要..........................................................Ⅰ

一、绪论.......................................................1

1.1 研究背景、目的、意义.......................................................1

1.1.1 研究背景.............................................................1

1.1.2 研究目的.............................................................1

1.2.3 研究意义.............................................................2

1.2 研究思路和主要内容.........................................................2

1.2.1 研究思路.............................................................2

1.2.2 主要内容.............................................................2

二、文献综述....................................................3

2.1 财务绩效理论发展...........................................................3

2.1.1 国外研究现状.........................................................3

2.1.2 国内研究现状.........................................................4

2.1.3 研究现状总结.........................................................4

2.2 财务绩效实际应用...........................................................4

2.2.1 利益相关者角度.......................................................4

2.2.2 社会生态关联性.......................................................5

2.2.3 评价方法多样性.......................................................5

三、江苏化学纤维制造业上市公司财务绩效评价体系及模型建立.......6

3.1 江苏化学纤维制造业上市公司背景情况.........................................6

3.2 江苏化学纤维制造业上市公司财务绩效指标体系的构建...........................6

3.2.1 指标的选取...........................................................6

3.2.2 体系的构建...........................................................7

3.3 江苏化学纤维制造业上市公司财务绩效评价模型的确定...........................8

3.3.1 综合评价方法的选定...................................................8

3.3.2 绩效评价模型的介绍..................................................10

四、江苏化学纤维制造业上市公司财务绩效评价过程.................11

4.1 样本选取和数据来源........................................................11

4.2 因子分析法的应用..........................................................11

4.2.1 数据预处理..........................................................11

4.2.2 适合度检验..........................................................11

4.2.3 主因子提取..........................................................11

4.2.4 主因子命名..........................................................12

4.2.5 得分函数求解........................................................13

五、江苏化学纤维制造业上市公司财务绩效实证结果分析............13

5.1 江苏化学纤维制造业上市公司财务绩效实证结果................................13

5.2 江苏化学纤维制造业上市公司财务绩效结果分析................................14

5.2.1 综合绩效分析........................................................15

5.2.2 盈利能力分析........................................................16

5.2.3 偿债能力分析........................................................17

5.2.4 营运能力分析........................................................18

5.2.5 发展能力分析........................................................19

六、结论及建议................................................20

6.1 研究结论..................................................................19

6.2 建议对策..................................................................19

6.2.1 公司角度............................................................19

6.2.2 政府角度............................................................21

6.2.3 投资者角度..........................................................21

6.3 局限展望..................................................................21

参考文献......................................................21

致谢..........................................................23

江苏化学纤维制造业上市公司财务绩效评价研究

陈思思

, China

Abstract:By the end of 2016, chemical fiber manufacturing was redefined as an important component of strategic emerging industries.Therefore,all stakeholders concentrate on the analysis of the current operating status and the forecast of future development trends.The purpose of this paper is to clarify the performance status of chemical fiber manufacturing industry in Jiangsu province through advantages and disadvantages of financial performance by studying sample data of Jiangsu chemical fiber manufacturing industry.This paper uses factor analysis method to carry out empirical research firstly and puts forward feasible suggestions for the development and transformation from three aspects of government, investors and company management.

Key words:chemical fiber manufacturing industry; financial performance; factor analysis method

一、绪论

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