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1、摘要近年來(lái),我國(guó)的汽車(chē)制造業(yè)正經(jīng)歷著前所未有的,爆炸式的增長(zhǎng),有關(guān)專(zhuān)家預(yù)測(cè),未來(lái)十年,我國(guó)的汽車(chē)產(chǎn)量增長(zhǎng)率是我田GDP增長(zhǎng)率的1.5倍至2倍,我國(guó)汽車(chē)制造業(yè)的發(fā)展不僅對(duì)我國(guó)經(jīng)濟(jì)增長(zhǎng)具有重要意義,而且已經(jīng)成為全球汽車(chē)最重要的市場(chǎng)之一。作為汽車(chē)制造業(yè)的領(lǐng)軍者,我國(guó)汽車(chē)制造業(yè)上市公司財(cái)務(wù)績(jī)效也引起了廣泛關(guān)注,在汽車(chē)業(yè)蓬勃發(fā)展的今天,對(duì)我田汽車(chē)制造業(yè)上市公司的財(cái)務(wù)績(jī)效進(jìn)行評(píng)價(jià)有著一定的現(xiàn)實(shí)意義。本文以汽車(chē)制造業(yè)上市公司的年度財(cái)務(wù)報(bào)告為基礎(chǔ),嘗試對(duì)汽車(chē)制造業(yè)上市公司進(jìn)行全方位的財(cái)務(wù)績(jī)效評(píng)價(jià),首先,分別以汽車(chē)制造業(yè)上市公司整體和個(gè)體為對(duì)象評(píng)價(jià)汽車(chē)制造業(yè)上市公司的財(cái)務(wù)績(jī)效,隨后,選擇具有代表性的宇透客車(chē),
2、從財(cái)務(wù)效益狀況、資產(chǎn)質(zhì)量狀況、償債風(fēng)險(xiǎn)狀況、發(fā)展能力狀況、投資者獲利能力狀況四個(gè)方面對(duì)其財(cái)務(wù)績(jī)教進(jìn)行綜合評(píng)價(jià),揭示其財(cái)務(wù)績(jī)效較好的方面的原因,同時(shí)對(duì)其尚需改進(jìn)的方面提供了建議。【關(guān)鍵詞】:汽車(chē)制造業(yè)上市公司;財(cái)務(wù)績(jī)效評(píng)價(jià);財(cái)務(wù)指標(biāo);成分分析法AbstractInrecentyears,China'sautoindustryisexperiencingunprecedented,explosivegrowth,expertspredictthatinthenextdecade,China'sautoproductiongrowthismyfieldtheGDPgrowthrateof1.5to
3、2times,thedevelopmentofautoindustryinChinaisnotonlyofgreatsignificancetoourcountryeconomicgrowth,andhasbecomeoneofthemostimportantglobalautomarket.Astheleaderofcarmanufacturing,automobilemanufacturingindustrylistedcompaniesinourcountryhascausedwidepublicconcernoverthefinancialperformance,intheautoi
4、ndustryboomingtoday,Toyotamotormanufacturingtomethefinancialperformanceevaluationoflistedcompanieshasacertainpracticalsignificance.Basedonautomobilemanufacturingindustrybasedontheannualfinancialreportoflistedcompanies,tryingtoautomanufacturingacomprehensiverangeoffinancialperformanceevaluationoflis
5、tedcompanies,firstofall,respectivelybyautomobilemanufacturingindustrylistedcompaniesasawholeandtheindividualastheobjectoffinancialperformanceevaluationofautomobilemanufacturingindustrylistedcompanies,thenchoosethetypicalspacethroughpassengercars,fromfinancialbenefits,assetquality,debtriskstatus,cap
6、acitydevelopmentstatus,investorsprofitabilityfromfouraspectsofacomprehensiveevaluationoffinancialperformancetoteach,torevealitsfinancialperformancegoodreasons,andprovidesSuggestionsonitsstillneedsimprovement.28Keywords:Automobilemanufacturingindustrylistedcompanies;Financialperformanceevaluation;Fi
7、nancialindicators;Componentanalysis28目錄1引言51.1選題目的和意義51.1.1研究目的51.2.1研究意義51.2國(guó)內(nèi)外研究現(xiàn)狀51.2.1國(guó)外研究現(xiàn)狀51.2.2國(guó)內(nèi)研究現(xiàn)狀72上市公司財(cái)務(wù)績(jī)效評(píng)價(jià)概論82.1汽車(chē)制造業(yè)上市公司82.1.1上市公司82.1.2汽車(chē)制造業(yè)上市公司52.2財(cái)務(wù)績(jī)效評(píng)價(jià)92.2.1績(jī)效92.2.2續(xù)效評(píng)價(jià)92.2.3財(cái)務(wù)績(jī)效評(píng)價(jià)103汽車(chē)制