【正文】 個方面進(jìn)行研究。而作為汽車制造業(yè)的領(lǐng)軍者，我國汽車制造業(yè)上市公司的經(jīng)營績效也引起 了廣泛關(guān)注。我國汽車制造業(yè)的發(fā)展不僅對我國經(jīng)濟(jì)增長具有重要 意義，而且已經(jīng)成為全球汽車最重要的市場之一。 我國汽車制造業(yè)上市公司經(jīng)營績效研究 摘 要 作為我國經(jīng)濟(jì)發(fā)展的支柱型行業(yè)之一，近年來，我國的汽車制造業(yè)經(jīng)歷著前 所未有的、爆炸式的增長。據(jù)專家預(yù)測，未來十年，我國汽車產(chǎn)量增長率是我國 GDP 增長率的 至2 倍。外國的咨詢機(jī)構(gòu)對我國的汽車 市場的發(fā)展有著良好的預(yù)期，從“中國，一個仍在增長的市場”這句評論就可見 一斑。在汽車制造業(yè)蓬勃發(fā)展的背景下，對我國汽車制造業(yè)上市公司的經(jīng) 營績效進(jìn)行客觀、系統(tǒng)和全面的分析，對我國汽車制造業(yè)持續(xù)、健康的發(fā)展具有 一定的現(xiàn)實(shí)意義。然后，以我國汽車制造業(yè)上 市公司為背景，選擇具有代表性的汽車制造業(yè)上市公司——東風(fēng)汽車股份有限公 司，從盈利能力、營運(yùn)能力、償債能力和成長能力四個方面對其經(jīng)營績效進(jìn)行綜 合評價，揭示其經(jīng)營績效較好的方面的原因，同時也對其尚需改進(jìn)的方面提出了 建議。本文以東風(fēng)汽車股份有限公司為例，通過對其經(jīng)營績效進(jìn)行全面分析并提 出針對性地整改意見，為我國汽車制造業(yè)上市公司經(jīng)營績效分析提供了可供借鑒 實(shí)例。 關(guān)鍵詞：汽車制造業(yè)上市公司 盈利能力 營運(yùn)能力 償債能力 成長能力 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 ing ten years, the growth rate of our country’s motor industry output will be till 2 times higher than GDP growth rate of our country. The development of our country’s motor industry not only has importance to the meaning of our country’s economic growth, but also already bee one of the most important part of the automobile marketplace of the whole world. From the statement that China, an increasing market, we know that foreign consulting organization has good expectation of our country’s motor industry. As the leader of motor industry, the performance of listed panies of our country’s motor industry has aroused broad attention. Under the background that motor industry is developing vigorously, to do an objective, systematic and allround analysis on the performance of listed panies of our country’s motor industry has certain practical significance about our country’s motor industry. This thesis was according to the data which were listed in annual statements of listed panies of motor industry, based on prehensive analysis of various index system of performance which was monly used in and out of our country, chose the monly used and objective indexes to build an index system, synthetically applied statistic analysis method, to do a study on profitability, operation efficiency, liquidity and growth ability of our country’s motor industry. Then under the background of our country’s motor industry, chose a representative panyDongfeng Automobile Co. Ltd(DFAC) and did a synthetical study on profitability, operation efficiency, liquidity and growth ability of the performance of the pany. 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 country’s motor industry， refined the average level, the higher level and the lower level of our country’s motor industry，and provided an objective basis to evaluate the performance of our country’s motor industry. DFAC was used as an example of this thesis. From the synthetical analysis of this pany and suggestions which were provided to this pany, this thesis provided an example to other listed panies of our country’s motor industry. The good part of the performance of the pany was worth to be studied by other III Page 6 武漢理工大學(xué)碩士學(xué)位論文 panies, and the main problems of the pany were monly existed in many listed panies of our country’s motor industry. This thesis provided suggestions to other listed panies of our country’s motor industry. Key Words: Motor industry listed pany, Profitability, Operation efficiency, Liquidity and growth ability IV Page 7 武漢理工大學(xué)碩士學(xué)位論文 目錄 第 1 章 緒論 .................................................................................................................1 研究的目的和意義............................................................................................................1 國內(nèi)外的研究綜述............................................................................................................2 研究的內(nèi)容與方法............................................................................................................9 第2 章 我國汽車制造業(yè)上市公司經(jīng)營績效研究設(shè)計(jì) ........................................... 11 樣本選擇...........................................................................................................................11 指標(biāo)選擇...........................................................................................................................12 數(shù)據(jù)來源及處理...............................................................................................................18 第3 章 我國汽車制造業(yè)上市公司經(jīng)營績效分析 ...................................................19 我國汽車制造業(yè)上市公司財務(wù)狀況統(tǒng)計(jì).......................................................................19 我國汽車制造業(yè)上市公司經(jīng)營績效評價.......................................................................19 我國汽車制造業(yè)上市公司經(jīng)