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1、 我国汽车制造业上市公司经营绩效研究 摘 要 作为我国经济发展的支柱型行业之一，近年来，我国的汽车制造业经历着前 所未有的、爆炸式的增长。据专家预测，未来十年，我国汽车产量增长率是我国 GDP 增长率的 1.5 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。外国的咨询机构对我国的汽车 市场的发展有着良好的预期，从“中国，一个仍在增长的市场”这句评论就可见 一斑。而作为汽车制造业的领军者，我国汽车制造业上市公司的经营绩效也引起 了广泛关注。在汽车制造业蓬勃发展的背景下，对我国汽车制造业上市公司的经 营绩效进行客观、系统和全面的分析，对我国汽
2、车制造业持续、健康的发展具有 一定的现实意义。 本文以汽车制造业上市公司的年报数据为主要依据，在综合分析国内外各种 常用的经营绩效评价指标体系的基础上，选取经营绩效评价常用的、客观的指标 建立指标体系，综合运用统计分析方法，对我国汽车制造业上市公司从盈利能力、 营运能力、偿债能力和成长能力四个方面进行研究。然后，以我国汽车制造业上 市公司为背景，选择具有代表性的汽车制造业上市公司东风汽车股份有限公 司，从盈利能力、营运能力、偿债能力和成长能力四个方面对其经营绩效进行综 合评价，揭示其经营绩效较好的方面的原因，同时也对其尚需改进的方面提出了 建议。 本文在对我国汽车制造业上市公司经营绩效进行研究
3、的基础上，提炼出我国 汽车制造业上市公司经营绩效主要指标的行业平均水平、行业一般水平、行业较 好水平和行业较低水平，为衡量我国汽车制造业上市公司经营绩效提供了客观的 依据。本文以东风汽车股份有限公司为例，通过对其经营绩效进行全面分析并提 出针对性地整改意见，为我国汽车制造业上市公司经营绩效分析提供了可供借鉴 实例。并且，使得东风汽车股份有限公司经营绩效较好方面的原因值得我国其他 汽车制造业上市公司借鉴，该公司存在的主要问题也是目前我国多数汽车制造业 上市公司存在的普遍问题，本文的研究为其他汽车制造业上市公司提供了参考性 的建议。 关键词：汽车制造业上市公司 盈利能力 营运能力 偿债能力 成长能
4、力 II ABSTRACT As one of the pillar type industry of our country economic growth, in recent years, motor industry of our country is experiencing the dramatic and exploding increase. According to what predicted by expert, in the coming ten years, the growth rate of our countrys motor industry output w
5、ill be 1.5 till 2 times higher than GDP growth rate of our country. The development of our countrys motor industry not only has importance to the meaning of our countrys economic growth, but also already become one of the most important part of the automobile marketplace of the whole world. From the
6、 statement that China, an increasing market, we know that foreign consulting organization has good expectation of our countrys motor industry. As the leader of motor industry, the performance of listed companies of our countrys motor industry has aroused broad attention. Under the background that mo
7、tor industry is developing vigorously, to do an objective, systematic and all-round analysis on the performance of listed companies of our countrys motor industry has certain practical significance about our countrys motor industry. This thesis was according to the data which were listed in annual s
8、tatements of listed companies of motor industry, based on comprehensive analysis of various index system of performance which was commonly used in and out of our country, chose the commonly used and objective indexes to build an index system, synthetically applied statistic analysis method, to do a
9、study on profitability, operation efficiency, liquidity and growth ability of our countrys motor industry. Then under the background of our countrys motor industry, chose a representative company-Dongfeng Automobile Co. Ltd(DFAC) and did a synthetical study on profitability, operation efficiency, li
10、quidity and growth ability of the performance of the company. Based on the study, the reason of good part of performance was revealed and suggestions were given on the parts which need to be improved. This thesis based on the study of the performance of our countrys motor industry， refined the avera
11、ge level, the higher level and the lower level of our countrys motor industry，and provided an objective basis to evaluate the performance of our countrys motor industry. DFAC was used as an example of this thesis. From the synthetical analysis of this company and suggestions which were provided to t
12、his company, this thesis provided an example to other listed companies of our countrys motor industry. The good part of the performance of the company was worth to be studied by other III - Page 6- 武汉理工大学硕士学位论文 companies, and the main problems of the company were commonly existed in many listed companies of our countrys motor industry. This thesis provided suggestions to other listed companies of our countrys motor industry. Key Words: Motor industry listed company, Profitability, Operation efficiency, Liquidity and growth ability IV - Page 7-
