企业财务绩效评价--以造纸上市公司为例毕业论文_农林经济管理毕业论文

企业财务绩效评价–以造纸上市公司为例毕业论文

2021-04-19更新

摘 要

造纸行业的发展对国家整个经济的发展具有至关重要的作用。造纸业的发展不仅仅是经济问题,更是重大的社会问题和政治问题。造纸业属于技术密集型产业,现代制浆造纸包括十多个领域的技术,涉及范围极其广泛。造纸业对木材的需求量很大,但我国的木材资源并不是很丰富。造纸业污染物排放严重,纸业造纸业无形中承受着其他行业无法想象的压力。随着科学技术的日益进步,高新技术已逐步运用到造纸行业中。所以,对于污染物的排放,我相信只要我们不断完善自己的技术,提高自己的科技水平,就一定能够消除污染物排放给公众和社会带来的困扰。

在参考了大量的有关财务绩效评价的期刊和论文后,我发现关于财务绩效评价的研究重点是财务绩效的评价方法的选择和评价指标体系的构建。每一种评价指标体系都有它存在的价值,要在明确研究重点的基础上,构建评价指标体系。而各种不同的行业在进行财务评价时选择的评价方法也不一致。所以,在进行造纸业的财务绩效评价时,必须通过不同的评价方法分析,判断每种方法的优势和不足,从中选择最适合的评价方法和评价指标,确保造纸业上市公司财务绩效评价的真实性、可靠性和准确性。

关键词:造纸业;上市公司;财务绩效

ABSTRACT

The paper industry has a very important role in the national economy, plays an essential role to the development of social productivity.The paper industry development is not only a economic problem, but also important social and political problems.Paper making industry scale economic benefit is remarkable, because product unit yield of pulp and paper industry is low..Paper is one of the largest forest industry and timber consumption and the forest resources of our country is lack of. Paper industry pollutant emission is serious, paper pulp industry under great pressure.As the paper the progress of science and technology, the use of new and high technology, modern paper industry pollution treatment technology, comprehensive utilization of resources and clean production technology has been very mature, realize zero discharge pollutants just around the corner.

In reference to a large number of relevant financial performance evaluation of journals and papers, I found the research on financial performance evaluation focuses on financial performance evaluation method and the choice of evaluation index system.Different evaluation index system, the emphasis of the study.A variety of different industries in the financial evaluation, the evaluation method is to choose is endless also and same.So, in the paper industry’s financial performance evaluation, must through the analysis of the different evaluation methods, advantages and disadvantages of each method,choose the most suitable method to evaluate the financial performance of listed companies in paper industry and the evaluation index.

Key words:The paper industry;The listed company;Financial performance

目 录

第一章 引言……………………………………………………………………………………………………………1

1.1 问题的提出……………………………………………………………. …………………………………………..1

1.1.1 研究背景………………………………………………………………………………………………………….1

1.1.2 研究意义………………………………………………………………………………………………………….1

1.2 国内外研究综述……………………………………………………………………………………..2

1.2.1 国外绩效评价研究综述……………………………………………………………………….2

1.2.2 国内绩效评价研究综述……………………………………………………………………….4

1.2.3 文献述评…………………………………………………………………………………………….5

1.3 本文研究内容及研究方法……………………………………………………………………….5

1.3.1 研究内容…………………………………………………………………………………………….5

1.3.2 研究方法…………………………………………………………………………………………….5

第二章 财务绩效评价理论基础…………………………………………………………….7

2.1 造纸业上市公司财务绩效评价概念………………………………………………………..7

2.1.1 绩效的概念………………………………………………………………………………………..7

2.1.2 绩效评价的概念…………………………………………………………………………………7

2.1.3 财务绩效评价的概念………………………………………………………………………….7

2.2 造纸业上市公司财务绩效评价理论………………………………………………………..8

2.2.1 利益相关者理论…………………………………………………………………………………8

2.2.2 委托代理理论…………………………………………………………………………………….8

2.2.3 权变管理理论…………………………………………………………………………………….9

以上是资料介绍,完整资料请联系客服购买,微信号:bysjorg 、QQ号:3236353895

群聊信息

  • 还没有任何群聊信息,你来说两句吧
  • 发表评论


推荐链接