上市公司零售业经营业绩评价分析

本科毕业论文

中文题目： 英文题目：

上市零售业经营业绩评价分析 Evaluation and Analysis of the Performance of

Listed Retail Industry

院系名称： 专业班级： 学 号： 姓 名： 指导教师：

内容摘要

对外开放以来，我国零售业发展速度较快，已成为我国经济发展中

市场化程度最高、竞争最为激烈的行业之一。市场竞争的加剧给我国零售企业发展带来巨大挑战，导致我国大多数零售企业发展陷入困境—增速整体下滑。因此，需要对我国上市零售企业经营业绩进行综合评价，也能够为提高我国零售上市公司经营水平提供重要参考意见，增强企业自身的实力。

本文主要从企业盈利能力以及偿债能力等多个方面财务指标为参考依据，对选取的77家零售业上市公司采用因子分析方法来进行分析，对企业各方面财务指标建立评价体系，整理后提炼出少数几个因子来代表原来变量绝大部分信息，从几个公共因子对上市零售企业的影响方面来评价企业经营业绩。然后利用财务指标进行聚类分析，把我国上市零售企业分为几类进行总结。最后对本文研究结论进行总结，对零售上市企业发展提供参考意见。

关键词：上市企业；财务指标；经营业绩；多元统计

Abstract

Since the opening, China's retail industry rapid development, the market has become China's economic development in the highest level, one of the most competitive industries. Market competition has brought great challenges for the development of retail enterprises in China, resulting in the majority of our retail business development dilemma - the growth rate of the overall decline. Therefore, the need for China's listed retail enterprise performance evaluation, can also provide important reference for improving the management level of retail listing Corporation in China, enhance their own strength.

This paper mainly from the corporate profitability and solvency on

financial indicators for reference, on the selection of 77 retail listed companies using factor analysis method to carry on the analysis, to all aspects of enterprise financial indicators to establish the evaluation system, after finishing the extract of a few factors to represent most of the original variable information, from the influence of some common factors of listed retail companies aspects to evaluate business performance. Then the financial index cluster analysis, the Listed Retail Enterprises in our country is divided into several classes are summarized. Finally, to sum up the conclusions of this study, of Retail Listed enterprise development to provide reference.

Keywords: Listed companies; Financial index；Operating performance;

Multivariate statistics

目 录

一、引言 ....................................................... 1 （一）选题背景 .............................................. 1 （二）研究意义 .............................................. 1 二、文献综述 ................................................... 1 三、理论依据 ................................................... 2 四、实证分析 ................................................... 3 （一）样本选取 .............................................. 3 （二）指标选取 .............................................. 3 （三）指标体系建立 .......................................... 4 （四）因子分析基本思想 ...................................... 4 （五）因子分析实证结果 ...................................... 5 （六）聚类分析 ............................................. 15 五、结论及建议 ................................................ 16 （一）主要结论 ............................................. 16 （二）政策建议 ............................................. 17