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西安建筑科技大学专业学位硕士论文
A纺织服装出口企业财务绩效评价及提升策略研究
专业：工商管理
硕士生：李娜
指导教师：张志霞
摘要
科学的财务绩效评价可以对企业的经营及未来发展方向进行真实地反映和合
理预测。纺织服装业作为我国重要的民生产业之一，要想提高企业竞争力就需持
续进行企业财务绩效评价虼耍訟纺织服装出口企业财务数据为依据进行财
务绩效评价就凸显其重要的理论价值和现实意义。
本文以A纺织服装出口企业为研究对象，从盈利能力、营运能力、偿债能力
以及发展能力四个方面设计了财务绩效评价指标，选择A纺织服装出口企业
2017-2021年的营业利润、净利润、营业净利润、应收账款、存货、流动资产、固
定资产以及总资产、现金等价物、权益、营业总收入等财务报表为样本，应用主
成份因子分析法进行综合评价芯拷峁允荆闹俺隹谄笠挡莆窦ㄐТ嬖?
企业盈利能力不足、营运能力较低、偿债能力不强等问题。究其原因，与A纺织
服装出口企业自主品牌缺失、行业产业链不完整、企业资金回笼周期长等三个维
度密切相关虼宋吮U掀笠挡莆窦ㄐ兰坌Чㄒ锳企业从内在条件及外
部环境两个方面入手，加强应用盪希盐帐谐《ㄎ弧?
本研究成果对提升纺织服装出口企业财务绩效、加强企业财务管理有重要的
指导意义，也对同类企业进行财务问题诊断有一定的参考价值，可以帮助经营者
发现问题，及时调整经营决策，促进企业持续健康发展。
关键词：财务绩效；绩效评价；纺织服装出口企业；因子分析法西安建筑科技大学专业学位硕士论文
Study on the Financial Performance Evaluation and Promotion
Strategy of Textile and Apparel Export Enterprises A
Specialty:Business Administration
Name:LiNa
Instructor:Zhang Zhixia
ABSTRACT
Scientific financial performance evaluation can truly reflect and predict the future
development direction of enterprises.As one of the important peoples livelihood
industries in China,the textile and garment industry needs to continuously evaluate the
financial performance of enterprises in order to improve the competitiveness of
enterprises.Therefore,the evaluation of financial performance based on the data of
textile and garment export enterprise Ahighlights the importance of theoretical value
and practical significance.
This paper takes Atextile and clothing export enterprise as the research object,
designs financial performance evaluation indicators from four aspects of profitability,
operating capacity,solvency and development capacity,and selects Atextile and
clothing export enterprises financial statements such as operating profit,net profit,
operating net profit,accounts receivable,inventory,current assets,fixed assets,total
assets,cash equivalents,equity,and total operating revenue from 2017to 2021as
samples,The principal component factor analysis was used for comprehensive
evaluation.The research results show that the financial performance of textile and
clothing export enterprises has some problems,such as insufficient profitability,low
operating capacity,and weak solvency.The reason is closely related to the three
dimensions of enterprise As textile and clothing export enterprises,such as the lack of
independent brands,the incomplete industrial chain,and the long capital withdrawal
cycle.Therefore,in order to guarantee the effect of enterprise financial performance
evaluation,it is suggested that Enterprise Ashould strengthen application guarantee and 西安建筑科技大学专业学位硕士论文
grasp market positioning from both internal conditions and external environment.
The Research Results of this Study have important guiding significance on
improving financial performance of textile and garment export enterprises and
strengthening of the financial management of the enterprise,and also have certain
reference value for the diagnosis of the financial problems of the similar enterprises,
which can help the operators find problems,adjust management decision in time to
promote the sustainable and healthy development of the enterprises.
Keywords:Financial performance;Performance evaluation;Textile service export
enterprises;Factor analysis 西安建筑科技大学专业学位硕士论文
目录
1绪论...............................................................................................................................1
1.1研究背景及意义..............................................................................................1
1.1.1研究背景..............................................................................................1
1.1.2研究意义..............................................................................................2
1.2国内外研究现状..............................................................................................2
1.2.1关于影响绩效评价因素的相关研究..................................................2
1.2.2关于绩效评价体系构建的相关研究..................................................4
1.2.3关于企业绩效评价存在问题的相关研究..........................................6
1.2.4研究述评..............................................................................................7
1.3研究目的及内容..............................................................................................7
1.3.1研究目的..............................................................................................7
1.3.2研究内容..............................................................................................7
1.4研究方法及技术路线......................................................................................8
1.4.1研究方法..............................................................................................8
1.4.2技术路线..............................................................................................8
2财务绩效评价相关概念及方法.................................................................................10
2.1绩效评价........................................................................................................10
2.1.1基本概念............................................................................................10
2.1.2评价内容............................................................................................10
2.2财务绩效评价................................................................................................11
2.2.1基本概念............................................................................................11
2.2.2评价内容............................................................................................11
2.3财务绩效的相关评价方法............................................................................13
2.3.1砈貌莆窦ㄐ兰鄯椒ǖ幕驹?...............................................13
2.3.2本研究财务绩效评价方法的选择....................................................16
2.4本章小结........................................................................................................17
3A纺织服装出口企业财务绩效评价指标确定.........................................................18
3.1A纺织服装出口企业发展的基本情况........................................................18
I 。。。以下略
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