摘 要

经营绩效评价，指的是对企业一定经营期间的资产经营、资本保值升值、会计收益等经营成果，进行公正、客观的综合评价。企业绩效评价不只是要对企业以往经营成果和经营者绩效的评价,再者通过绩效评价发现经营管理过程中存在的问题,分析问题背后深层次原因,以便在日后的经营管理中改进。所以绩效评价不仅对过去的评价也是对未来的筹划。

企业的经营绩效受到多重因素的影响。而本文研究的主要问题是造纸企业的经营绩效收到那些外在因素和内在因素的影响。这有利于造纸企业根据自身的实际情况，学习和借鉴优势企业的经验，来提高企业的经营绩效。

本文主要采用杜邦分析法对造纸企业上市公司的经营绩效进行总体的分析，然后选取绩效评价指标值排名靠前的企业，对其靠前的原因进行深入分析原因。通过分析可以得出的结果包括:

1、企业能够根据市场需求，和自身的实际情况，调整企业的决策和管理方式，积极转型，有利于效益低迷的企业寻求到新的经济增长点，提高企业的经营绩效。

2、面对竞争激烈的经济市场，企业重视自身创新，不断提高技术水平，重视产品的研发和节能降耗，才能使企业不断发展，处于行业的领先地位。

关键词：经营绩效 造纸企业 杜邦分析法

Comparative Analysis of business performance of paper--a sample of listed companies

ABSTRACT

Performance evaluation, that is during the operation period of the enterprise asset management, capital value maintenance and appreciation, accounting income and operating results, impartial, objective comprehensive evaluation. Enterprise performance evaluation not only to on enterprises operating results and the operator's performance evaluation of the past, again through performance evaluation found existing in the process of management problems, analyze problems deep-seated reasons behind, so that in the future management of the business improvement. So performance evaluation not only for evaluation of the past is the future planning.

The operating performance of enterprises affected by the impact of multiple factors. In this paper, the main problem is the operating performance of paper-making enterprises received the impact of these external factors and internal factors. The for paper-making enterprises according to their own actual situation, learning and experience the advantages of enterprise, to improve the business performance.

Overall in this paper, the use of Du Pont analysis method of papermaking enterprises listed companies operating performance analysis, and then select the performance evaluation value ranking of enterprises, the reasons for the front of in-depth analysis of the reasons. Through the analysis can be drawn from the results are as follows:

1, enterprises can according to market demand, and their own actual situation, adjust the decision-making and management of enterprises, active transformation, is conducive to the efficiency of the downturn in the enterprise to seek new economic growth point, improve the business performance.

2, in the face of fierce competition in the economic market, enterprises attach importance to their own innovation, and constantly improve the level of technology, attention to product R amp; D and energy saving, in order to enable enterprises to continue to develop, in the industry's leading position.

Key words：business performance paper enterprises Dupont analysis method

目录

1 绪论......................................................................1

1.1 论文研究的背景及意义..................................................1

1.1.1 论文研究背景......................................................1

1.1.2 论文研究的意义....................................................1

1.2 论文研究的内容、方法.....................................................2

1.2.1 研究内容..........................................................2

1.2.2 研究方法..........................................................3

1.3 主要创新及不足.........................................................3

1.3.1 本文可能创意......................................................3

1.3.2 本文不足..........................................................3

2 理论基础及文献综述.........................................................4

2.1 经营绩效评价理论基础..................................................4

2.1.1 经营绩效评价的内涵...............................................4

2.2 当前国内外对经营绩效的研究以及代表观点................................5

2.2.1 国外对企业经营绩效的研究.........................................5

2.2.2 国外对企业经营绩效的研究.........................................5

2.3 经营绩效评价指标......................................................6

2.3.1 指标选取的原则...................................................6

2.3.2 财务指标.........................................................7

2.4 经营绩效评价方法......................................................8

3 造纸行业上市公司基本情况...................................................9

3.1 造纸企业概述..........................................................9

3.2 造纸业分类及经营特点..................................................10

3.2.1 造纸业分类......................................................10

3.2.2 造纸业经营特点..................................................11