我国物流业上市公司财务绩效评价研究论文.doc

本科论文 本科论文 本科论文 摘 要 近些年来，我国物流产业发展势头迅猛，产业的整体规模迅速扩大，已经成为推动我国经济实力持续增长的一股不可或缺的强大力量。物流业是各国之间经济交流的重要枢纽，经济全球化的发展为各行各业带来很多发展机遇，物流业尤其受益匪浅。但是，机遇的产生往往伴随着巨大的挑战。我国经济的迅猛发展使我国成为世界经济的重要市场，国内有越来越多的物流业公司得以产生并且迅速发展，同时有许多历史悠久、实力雄厚的国外物流公司看好我国物流业发展前景，大批进入我国物流市场，造成国内市场竞争加剧，我国本土物流企业面临着巨大挑战。因此，本文以物流上市企业为出发点，针对物流企业发展现状，建立科学合理的财务绩效评价体系，找出企业发展过程中的问题，提出针对性建议，以期促进物流行业的整体发展。 本文以韵达公司为案例，以企业2014-2018年的财务数据为依据，选取12个主要的财务指标从偿债能力、盈利能力、经营能力和发展能力等四个角度建立财务绩效综合评价体系。本文首先根据韵达公司2014-2018年的财务数据对公司的财务绩效进行纵向分析，然后以包括韵达公司在内的25家物流业上市公司为样本，运用spss25.0软件，采用因子分析法，通过横向对比分析找出韵达公司在行业内的地位及发展过程中存在的问题。 通过对比研究可以得出，韵达公司的实力在我国竞争激烈的物流行业内处于领先地位，有着很好的发展前景，但是公司仍存在着一定的短板，所以本文从偿债能力、盈利能力、经营能力和发展能力4个方面针对韵达公司提高财务绩效水平提出合理化建议。 关键词：绩效评价，物流，上市公司，因子分析 Abstract In recent years, the rapid development of Chinas logistics industry and the rapid expansion of the overall scale of the industry have become an indispensable and powerful force to promote the sustained growth of Chinas economic strength. The logistics industry is an important hub of economic exchanges between countries. The development of economic globalization brings many opportunities for all walks of life, especially for the logistics industry. However, opportunities are often accompanied by great challenges. With the rapid development of Chinas economy, China has become an important market of the world economy. More and more domestic logistics companies have emerged and developed rapidly. At the same time, many multinational logistics companies with a long history and strong strength are optimistic about the development prospect of Chinas logistics industry. A large number of them have entered Chinas logistics market, resulting in intensified competition in the domestic market. Chinas local logistics enterprises are facing huge challenges Challenge. Therefore, this paper takes the logistics listed enterprises as the starting point.It establishes a scientific and reasonable financial performance evaluation system and finds out the problems in the process of enterprise development. A