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论文编号：	4458
作者编号：	2120092859
上传时间：	2012/6/9 22:48:42
中文题目：	我国化工企业财务绩效评价研究——以HBL公司为例
英文题目：	Research On The Financial Performance Evaluation Of Chemical Listed Company——Based on HBL Corporation, Ltd.
指导老师：	陈国欣
中文关键字：	绩效评价；化工行业；财务指标
英文关键字：	Performance evaluation;Chemical industry;Financial Indicators
中文摘要：	化工行业属于国家支柱产业，在我国整个国民经济中占据非常重要的地位，化工行业产值、收入、利润、缴纳税收等多个指标均列全国工业首位。又因化工产业是国民经济的基础性行业，在整个国民经济中处于产业链中上游，而我国正处于工业化的阶段，在未来很长一段时间内将面临对化工类产品需求高速增长的局面，化工行业在整个国民经济中的地位也会越来越重要。我国资本市场还处于一个不断成长的阶段，相应的政策环境也在逐步完善，所以目前研究上市公司的绩效评价体系对于资本市场发展具有极大意义。本文的独创之处是选取了上市公司中比较特殊的一个群体——化工行业的上市公司，化工行业对国民经济具有重要意义，其产值占GDP的比重不断增长，研究其财务绩效评价对于整个国民经济具有一定的参考意义。作为评价公司经营状况的重要方式，绩效评价有利于企业利益相关者了解企业的经营状况和未来发展壮大的能力，有利于公司管理水平和整体竞争能力的提高。但是各公司有一定的差异性，公司绩效评价体系的设计应当在参考已有体系的基础上，设计符合自身需求的新指标，这样才能得到科学、有效的评价结果。本文选取HBL公司为研究案例，通过使用各评价因素对公司进行绩效评价，得出相关研究结论，并提出了提高公司绩效的相关建议。本文在进行研究的过程中还有很多不足，也在最后一部分提出以供参考。
英文摘要：	In China, the chemical industry takes an extremely important position, its GDP, incomes, profits and the taxes are the first of all industries. Because of the basic industries of the national economy, chemical industry is the foundation of the economic chain. China is in the stage of industrialization, in the future there will be more demand for products of the chemical. The importance of the chemical industry will also be further improved. China's capital market is still in a growing stage, the appropriate policy environment has gradually improved, so the financial performance of listed company has great significance for the development of capital markets. Original place of this paper is we select one of the listed companies’ special groups -- listed companies in the chemical industry. Chemical industry is the foundation of the economic chain, so it will be worth to research the financial performance. As an important way of evaluating the operating conditions, performance evaluation is conducive to business stakeholders to understand the business situation and future development capacity, and is help to improve the company's management level and overall competitiveness. Therefore, the company's performance evaluation system designed on the basis of the reference to the systems, it should be designed to meet their demand for new indicators, in order to obtain scientific results of the evaluation. We choose HBL Corporation, Ltd. as the case, though assesse the performance of the company by using the evaluation index, we draw relevant conclusions and the relevant recommendations to improve corporate performance. Though this paper still has some weak points, I hope others can be make out in their study.
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