建筑业上市公司财务绩效评价研究详解.docVIP

本 科 毕 业 论 文 建筑业上市公司财务绩效评价研究 Research on Financial Performance Evaluation of the Architecture Industry Listing Corporation in China 2014年 6月毕业论文中文摘要 建筑业上市公司财务绩效评价研究 摘 要：随着国民经济的持续快速发展，我国建筑业产业规模不断扩大，产业素质不断提高，总产值也在逐年增长。由于建筑业的产值贡献高和较高的就业率，使得它成为了国民经济的支柱产业之一。在这一背景下，本文以深沪两市53家建筑业上市公司为研究对象，对其财务绩效进行分析与评价。本文首先在借鉴前人研究成果的基础上，阐述了财务绩效评价的相关理论；其次介绍了我国建筑业的发展现状，从盈利能力、营运能力、偿债能力、发展能力、现金流量五个方面建立评价指标体系；然后对14个财务指标进行单项分析；接着采用因子分析法，利用SPSS软件对2013年深沪两市53家建筑业上市公司进行分析，得出综合排名并对评价的结果进行分析；最后提出提高建筑业上市公司财务绩效的建议。 关键词：建筑业上市公司；财务绩效评价；因子分析法 毕业论文外文摘要 Research on Financial Performance Evaluation of the Architecture Industry Listing Corporation in China Abstract: With the sustained and rapid development of national economy, Chinas construction industry scale continues to expand, the quality of industry continues to improve, the total out-put is increasing year by year too. The high output of construction industry and the high employment rate, which makes it become one of the pillar industries for the national economy. In this context, this article chooses the Shenzhen and Shanghai Stock Exchange listed company construction industry as the research object, its financial performance analysis and evaluation. Firstly, elaborate the theory of financial performance evaluation based on the previous research results. Secondly, introduces the development of construction industry in China and establish evaluation index system in five areas, profitability, operational capacity, solvency, ability to grow and the cash flow. Thirdly, conducting individual analysis on the fourteen financial indexes. Then, using SPSS software shipped with the Factor Analysis for 2013 Shenzhen and Shanghai Stock Exchange 53 construction industries listed companies, the results of the evaluation and ranking analysis. Finally, my statements on how to improve the financial performance of the listed companies. Keywords: Architecture industry listing corporation; Financial performance evaluation; Factor analysis method  目 录 1 绪论