摘要进入21世纪以来,我国的经济发展日新月异,随着经济建设脚步的加快,资源环境问题日益受到人们的关注。为了建设资源节约型、环境友好型的现代化社会,国家积极倡导产业转型升级,利用高科技发展节能环保型产业。为了分析节能环保公司的经营绩效,本文以我国战略性新兴产业——节能环保产业上市公司作为研究对象,选取了沪深股市108个节能环保上市公司,以这些公司2012年的18个财务指标为研究变量,借助SPSS软件,利用因子分析法,从偿债能力、盈利能力、营运能力和成长能力四个方面,对这些公司的绩效进行了实证研究。通过分析,得出了这些公司绩效的综合得分及排名情况,并就研究结果,对我国节能环保行业持续、健康、快速发展提出了相应的政策性建议。23123
关键字 节能环保 上市公司 绩效评价 因子分析 毕业论文中文摘要 毕业论文外文摘要
Title: The performance evaluation research of energy-conservation and environment-protection industry listed companies in China
Abstract
China’s economic has been developing rapidly when it comes in the 21st century. With the speeding up steps of economic construction, the resources and environment problem is taking more and more attention. In order to build a resource-conserving and environment-friendly modern society, the government leaders advocate industrial transformation and upgrading actively, and they hope to develop energy-conservation and environment-protection industry using high-tech. To analysis the operating performance of the energy-conservation and environmental companies, this article takes the listed companies of China’s strategic emerging industries¬——energy-conservation and environment-protection industry as the research objects: the article selects 108 energy-conservation and environment-protection listed companies from Shanghai and Shenzhen stock markets. Then I select 18 financial indexes in 2012 of these companies as the research variables. With the aid of SPSS software and the factor analysis method, the article analysis the performance of these companies depending on four aspects: debt paying ability, profit ability, operating ability and growth ability. Through the analysis, it works out the composite scores and rankings of these companies’ performance. At the last, the article puts forward some corresponding policy suggestions to maintain the sustainable, healthy and rapid development of energy- conservation and environment-protection
industry.
Keywords:energy-conservation and environmental-protection ; listed company ; performance evaluation ; factor analysis
目 次
1 绪论 1
1.1 选题背景 1
1.2 研究思路 2
2 国内外经营绩效评价相关研究文献综述 3
2.1 国外文献综述 3
2.2 国内文献综述 4
2.3 国内关于节能环保上市公司绩效评价的文献综述 5
2.4 国内文献综述小结 6
3 节能环保上市公司绩效评价指标研究 6
3.1 我国节能环保产业发展的现状 6
3.2 影响节能环保产业上市公司绩效的关键因素 7
3.3 节能环保上市公司绩效评价指标体系的建立 8
3.4 样本及样本数据的选取 9
4 基于因子分析法对节能环保上市公司的绩效评价研究 10
4.1 因子分析法的原理 10
4.2 模型的建立 11
4.3 基于因子分析法的实证分析过程及分析结果 11