零售业上市公司业绩评价及成因分析-会计学专业论文.docx

浙江大学硕士学位论文 浙江大学硕士学位论文 零售业上市公哥蛾绩擗桥毓囱务薪 Abstract With the development of Chinese economics，retailing industry have played a growing important role in the economy．The retailing industry have been completely opened since 2004．The research for performance evaluation about retailing is more central in this background．Combined the conclusion of the principal components analysis of the operation achievement，this dissertation uses theoretical and case research and evaluates the performance of the domestic retailing public corporations，then systemic analyses the causes affect the performance by causal analysis theory． The dissertation reviews theoretical and empirical literatures on performance evaluation within and outside China,then analyses the performance of domestic retailing．In the statistic part，dissertation uses the data of45 pubic corporations which have been listed at least 5 years，then evaluates performance ofthe sample based on 8 financial indexs which are the conclusion of the principal components analysis．The dissertation classifies the 45 corporations based on cluster analysis．According to the cluster analysis，the sample classifies into 7 groups．In the part of case analysis，the dissertation chooses two corporations which have good and bad performance to analyse contrastively and tries to find out the factors cause the different performance．In the contrastive analysis，the dissertation USeS causal analysis theory． Firstly,the dissertation finds the difference in performance．Secondly,it analyses the factors from the macrocosm，industry and company．Then，the dissertation analyses the mutual influence to the performance．Finally,the dissertation BSCS the quantitative causal analysis to determine the change in profit caused by quantitative factors． Key words：retail business，company performance，cluster analysis，causal analysis II 浙江大学硕士学位论文 浙江大学硕士学位论文 零售业上市公司业绩评价及成因分析 1导论 1．1研究背景 1．1．1中国零售业发展历程 我国零售业近20年的发展历程可以大概分为几个阶段。 (1