我国汽车制造业上市公司财务绩效评价及答案.doc

摘 要 近年来，我国的汽车制造业正经历着前所未有的，爆炸式的增长，有关专家预测，未来十年，我国的汽车产量增长率是我田GDP增长率的1.5倍至2倍，我国汽车制造业的发展不仅对我国经济增长具有重要意义，而且已经成为全球汽车最重要的市场之一。作为汽车制造业的领军者，我国汽车制造业上市公司财务绩效也引起了广泛关注，在汽车业蓬勃发展的今天，对我田汽车制造业上市公司的财务绩效进行评价有着一定的现实意义。 本文以汽车制造业上市公司的年度财务报告为基础，尝试对汽车制造业上市公司进行全方位的财务绩效评价，首先，分别以汽车制造业上市公司整体和个体为对象评价汽车制造业上市公司的财务绩效，随后，选择具有代表性的宇透客车，从财务效益状况、资产质量状况、偿债风险状况、发展能力状况、投资者获利能力状况四个方面对其财务绩教进行综合评价，揭示其财务绩效较好的方面的原因，同时对其尚需改进的方面提供了建议。 【关键词】:汽车制造业上市公司；财务绩效评价 ；财务指标； 成分分析法 Abstract In recent years, Chinas auto industry is experiencing unprecedented, explosive growth, experts predict that in the next decade, Chinas auto production growth is my field the GDP growth rate of 1.5 to 2 times, the development of auto industry in China is not only of great significance to our country economic growth, and has become one of the most important global auto market. As the leader of car manufacturing, automobile manufacturing industry listed companies in our country has caused wide public concern over the financial performance, in the auto industry booming today, Toyota motor manufacturing to me the financial performance evaluation of listed companies has a certain practical significance. Based on automobile manufacturing industry based on the annual financial report of listed companies, trying to auto manufacturing a comprehensive range of financial performance evaluation of listed companies, first of all, respectively by automobile manufacturing industry listed companies as a whole and the individual as the object of financial performance evaluation of automobile manufacturing industry listed companies, then choose the typical space through passenger cars, from financial benefits, asset quality, debt risk status, capacity development status, investors profit ability from four aspects of a comprehensive evaluation of financial performance to teach, to reveal its financial performance good reasons, and provides Suggestions on its still needs improvement. Keywords: Automobile manufacturing industry listed companies; Financial