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初步构建出上市公司财务指数指标体系，介绍了相关赋权方法，选取层次分析法
和熵权法进行综合赋权，此外，在指数生成方面介绍并选取了综合指数法。接着
结合新疆上市公司数据，通过相关分析法确定了新疆上市公司财务指数指标体系，
计算综合权重，生成了新疆上市公司综合财务指数、国有和非国有上市公司综合
财务指数、各行业上市公司平均综合财务指数。最后对财务指数进行趋势特征分
析、各类别指数贡献力与相关性分析、经济形势、宏观政策与新疆上市公司综合
财务指数关系研究，主要结论如下：
（1）在财务指数趋势特征分析中，研究发现：新疆整体上市公司综合财务
指数变化趋势与各类别财务指数变化趋势基本吻合，均呈下降趋势；非国有上市
公司对新疆整体上市公司财务指数贡献率高于国有上市公司；国有与非国有上市
公司的各类别财务指数贡献力存在显著差异；各行业间财务指数变化趋势差别较
大，其中制造业、采矿业行业财务指数下降较大
（2）在新疆各类别指数贡献力与相关分析中，研究发现：营运能力指数与
偿债能力、获利能力指数正相关，营运能力、获利能力、偿债能力指数与新疆整
体综合财务指数正相关，且三者对综合财务指数贡献率之和在 70%以上
（3）在经济形势、宏观政策对微观企业财务指数的影响研究中发现：GDP
增速、新疆 CPI 与新疆上市公司的综合财务指数正相关
基于上述研究提出政策建议：政府应为企业创造一个良好的公平公正的经营
发展环境；积极引导鼓励上市公司进行创新；在进一步深化国有企业改革创新过
程中，积极引导其完成转型升级或吞并、重组、兼购；加强对高层管理者的监管，新疆大学 2017 届硕士研究生毕业论文
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促进国企管理体制与管理观念的改革
关键词：新疆上市公司；财务指数；构建；研究新疆大学 2017 届硕士研究生毕业论文
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ABSTRACT
The development of listed companies is very important to the regional economy.
In recent years, the external economic environment in Xinjiang is more complex, how
about the overall situation of the development of Listed Companies in XinjiangIn
this paper, the financial index of Listed Companies in Xinjiang to generate and apply
to help the government to know the overall financial situation of Listed Companies in
Xinjiang, and make reasonable policy. The main research contents and conclusions
are as follows:
First of all, introduces the research background, research ideas, theory and
literature review.On this basis, the paper summarizes the concept, function and
construction steps of financial index.Then the paper introduces the construction of
financial index system and the method of weighting. Preliminary construction of
financial index system of listed companies, introduces the selection of weighting
method, AHP and entropy method of comprehensive weight, in addition, the
generation of the in the index and selected comprehensive index method. Then
combined with the data of Xinjiang listed companies, financial index system of Listed
Companies in Xinjiang were determined by the method of correlation analysis,
calculate the comprehensive weight, the comprehensive financial index, Xinjiang
listed companies of state-owned and non state-owned listed companies, the industry&39;s
comprehensive financial index average comprehensive financial index. Finally, the
paper analyzes the trend characteristics of the financial index, the contribution of each
category index and correlation analysis, the economic situation, macroeconomic
policy and the comprehensive financial index of Xinjiang listed companies, the main
conclusions are as follows:
(1) found on the analysis of characteristics of financial index trend, trend of
change: comprehensive financial index of Xinjiang listed companies and each
category of financial index is consistent, showed a downward trend; non state-owned
listed companies on the financial index of Xinjiang listed companies overall新疆大学 2017 届硕士研究生毕业论文
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contribution rate higher than the state-owned listed companies; there are significant
differences in all types of state and non state the listed company financial contribution
index; financial index trend among the different industries vary greatly, including
manufacturing, mining industry financial index decreased greatly.
(2) found in Xinjiang each category index contribution and correlation analysis,
positive correlation: operation ability index and solvency, profitability index, positive
operating capacity, profitability, Solvency Index and Xinjiang comprehensive
financial index, and three to the consolidated financial index and the contribution rate
of over 70%.
(3) in the study of the impact of the economic situation and macro policies on the
micro enterprise financial index, it is found that the GDP growth rate, the Xinjiang
CPI and the listed companies in Xinjiang are positively related to the comprehensive
financial index.
Put forward the policy suggestions based on the study above, the government
should create a good environment for the development of fair business enterprises;
listed companies to actively guide and encourage innovation; to further deepen the
reform of state-owned enterprises in the process of innovation, and actively guide the
completion of the transformation and upgrading, restructuring, or annexation and
purchase; strengthen the supervision of the senior management, promote the reform of
state-owned enterprise management system and management concept.The sixth
chapter puts forward policy suggestions: the government to create a good
environment for the development of fair business enterprises; listed companies to
actively guide and encourage innovation; to further deepen the reform of state-owned
enterprises in the process of innovation, and actively guide the completion of the
transformation and upgrading or annexation, heavy group, and the purchase of senior
managers; strengthen supervision, promote the reform of state-owned enterprise
management system and management concept.
Key words: Listed companies in Xinjiang, financial index,construction,research新疆大学 2017 届硕士研究生毕业论文
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目 录
摘要..I
ABSTRACT..III
1 绪论.1
1.1 研究背景与意义......1
1.2 研究内容与研究框架图......2
1.3 研究方法及技术路线图......3
1.4 本文创新点..4
2 相关理论基础与文献综述.5
2.1 经济景气理论..........5
2.1.1 国外经济景气理论相关研究...........5
2.1.2 国内经济景气理论相关研究...........6
2.1.3 经济景气理论对构建企业财务指数的启示..........6
2.2 财务评价与预警理论..........7
2.2.1 国外财务评价与预警相关研究...... 7
2.2.2 国内财务评价与预警相关研究...... 8
2.2.3 财务评价与预警理论对构建企业财务指数的启示..........9
2. 3 财务指数相关研究..9
2.3.1 财务指数概念界定...9
2.3.2 财务指数的功能与作用.....10
2.3.3 财务指数的构建及其应用.10
2.4 文献述评..........
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