财务管理专业毕业论文--基于价值创造的汽车行业上市公司业绩评价指标体系研究.docVIP

摘 要 我国汽车行业上市公司作为价值创造的主体，经营业绩已成为众多利益相关主体，包括股东、债权人、政府管理部门及企业员工等关注的焦点。本文就此背景下总结国内外的研究成果，基于价值链和业绩评价的相关理论，提出一套基于价值创造的汽车行业上市公司的业绩评价指标体系。 首先，了解了我国汽车行业上市公司发展特点。其次，在总结我国汽车行业上市公司业绩评价存在的问题后，从价值创造表现和价值创造能力两个方面出发，以盈利能力、偿债能力、学习能力、营运能力、研发能力、创新能力等为评价内容、选取了EVA、股东权益增长率、资产负债率、员工知识水平、销售增长率等39个评价指标。最后，在通用指标的基础上，具体的汽车行业上市公司选取适合自己的指标进行业绩评价。此套业绩评价指标体系对于汽车行业的业绩评价有其现实意义。 关键词：汽车行业上市公司、业绩评价、价值创造 Abstract In Chinas automobile industries listed companies as a value creation subject, operational performance has become numerous benefits related subjects, including Stockholders, creditors, governmental management department and the enterprise employees as the focus of attention. This article summarizes the context of this research at home and abroad, based on the value chain and performance evaluation of the relevant theory, to create a value-based listed companies in the automotive industry performance evaluation index system. First of all, understand the development of Chinas listed companies in the automotive industry characteristics. Secondly, in summing up our performance evaluation of listed companies in the automotive industry there is a problem, performance and value creation from the ability to create value both starting to profitability, solvency, learning ability, working ability, research and development, innovation as the Evaluation of the content, select the EVA, equity growth rate, asset-liability ratio, staff knowledge and sales growth rate of 39 evaluation. Finally, on the basis of common indicators, specific to the automotive industry for listed companies in selected indicators of their performance evaluation. This set of performance evaluation index system for evaluating the performance of the automotive industry has its practical significance. Key Words：Automotive industry companies, performance evaluation, value creation一、导论 1 （一）研究背景与选题意义 1 （二）国内外研究成果 1 （三）本文内容及框架结构 4 （四）主要贡献及不足 6 二、相关理论基础 6 （一）价值链理论 6 （二）业绩评价体系基本理论 8 三、基于价值创造的汽车行业上市公司业绩评价指标体系设计 10 （一）我国汽车行业的特点及其发展状况 10 （二）对我