中小企业上市公司财务综合评价毕业论文.docVIP

毕业论文 （20_ _届） 中小企业上市公司财务综合评价 摘 要 中小企业上市公司以它的高速成长性深受投资者、债权人等各利益相关者的广泛关注。但是不可否认，高速成长的同时也因为一系列财务治理方面的难题而导致财务问题的出现，因此为中小企业上市公司建立科学合理的财务评价指标体系有利于各利益相关者的有效决策。 本文以2006~2010年度的50家中小制造型上市公司为样本，从盈利能力、发展能力、营运能力、偿债能力四个方面共15个财务指标为变量，构建适合于中小企业上市公司的财务评价模型，并利用主成分分析法对样本企业展开评价。研究结果表明，对中小制造业上市公司而言，盈利能力和发展能力对公司财务评价影响最大，分析结果显示出双鹭药业、华兰生物等“医药生物”类中小企业排名最靠前，综合实力最强；“机械设备”和“纺织服装”类中小企业上市公司综合排名最后，公司应注重各财务环节的全面提升。 关键词： Abstract Since the high-speed growth of medium and small listing companies, they have caught most of the attentions of investors, creditors and other shareholders. However, with the fast speed of development, it is undeniable that a series of financial management problems also lead to serious financial issues to the companies. Therefore, establishing a proper financial evaluation index system for medium and small listing companies would help all the stakeholders to make decisions effectively. This passage takes 50 medium and small manufacturing listed companies from 2006 to 2010 as samples, uses 15 financial index as variables from four aspects, profitability, development capability, operating capacity and solvability, and to form a financial evaluation model which is suitable for the medium and small listed companies, and use PCA (principal component analysis) to evaluate the sample companies. The research result shows that profitability and development capability effect the financial evaluation most for small and medium-sized manufacturing listed companies. The result also shows Medical Biology companies, such as two-Heron Pharmaceutical and Westland’s biological, ranked top among medium and small companies with the highest general competence. Mechanical Equipment and Textile and Clothes ranked last among medium and small companies. These companies should focus on the improvement of financial performance in all parts. Keywords: medium and small enterprises; manufacturing; financial evaluation; PCA (principal component analysis) method 目 录 1 引言 1 1.1 研究目的与意义 1 1.2 研究方法 1 1.3