【作者】 李素燕；

【导师】 曹小秋；

【作者基本信息】 南昌大学 ， 会计学， 2009， 硕士

【摘要】 2009年初,物流业争取到了中国十大产业振兴规划的最后一个席位,这对物流业的发展具有举足轻重的作用。随着越来越多的跨国物流企业涌入中国物流市场,物流行业的竞争也更趋激烈,物流上市公司首当其冲。建立科学、有效的财务绩效评价体系,对物流上市公司来说,有其重要的战略意义。高级的评估能力与卓越的绩效是紧密相关的,本文运用SPSS软件,采用聚类分析法、相关分析法,主成分分析法确定评价指标的选取,定性定量分析,通过构建绩效评价模型,评价物流上市公司财务绩效。实证分析是本文的研究方法,本文创新之处在于：第一,分行业对我国上市公司进行财务绩效评价更趋合理,更加注意实效；第二,选取评价指标时,采用聚类分析、相关分析以及主成分分析三项步骤保证客观筛选指标,客观赋权；第三,以绩效评价理论为指导,理论探讨与实证分析相结合。综合分析后,我们得出物流上市公司应突出主营业务,提高核心竞争力；增强公司的经营安全性,来应对全球金融危机等各种挑战；实现企业业务流程再造,合理配置资源,提高资产的使用效率。更多还原

【Abstract】 In early 2009, the logistics industry gets the last seat of the revitalization of China’s top ten industrial plans, which acts a decisive role in development of logistics industry.With more and more multinational logistics enterprises enter in China’s logistics market, competition in the logistics industry has become highly intense, especially, for logistics listed companies. To establish a scientific and effective financial performance evaluation system plays an important strategic role in logistics listed companies.Advanced assessment and superior performance are closely related. This paper use SPSS software, with cluster analysis, correlation analysis, principal component analysis method to select evaluation indicators, qualitative and quantitative analysis, building performance evaluation models, evaluation of the logistics listed company’s financial performance.Empirical analysis is this paper’s methodology. Its innovation is mainly reflected in the following aspects:firstly, sub-sectors performance Evaluation of China’s listed companies is more reasonable and more attention to practical results; secondly, select the evaluation index with cluster analysis, the relevant analysis and principal component analysis, which ensure an objective selection and empowerment; thirdly, in the guide of performance evaluation theory, we explore a combination between theory analysis with empirical analysis.Comprehensive analysis, we realize that the logistics listed companies should focus on core business to enhance core competitiveness. It must enhance the company’s operating security, to deal with the global financial crisis and other challenges. It is necessary for them to inprove business process;rational allocate resources; utilize assets efficiency.更多还原