發(fā)布時(shí)間：2018-03-10 00:02

  本文選題：基于互聯(lián)網(wǎng)的非貨幣交易　切入點(diǎn)：企業(yè)績效　出處：《重慶工商大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：基于互聯(lián)網(wǎng)的非貨幣交易是指交易雙方在互聯(lián)網(wǎng)發(fā)展的背景下,利用網(wǎng)絡(luò)尋找交易對象或使用網(wǎng)絡(luò)進(jìn)行交易的,以非貨幣形式的實(shí)物或權(quán)利進(jìn)行交換的,且交換過程中不涉及或只涉及較少量的貨幣性資產(chǎn)(貨幣性資產(chǎn)小于等于總交易資產(chǎn)的10%)的交易活動(dòng)。目前,隨著互聯(lián)網(wǎng)的普及,基于互聯(lián)網(wǎng)的非貨幣交易在國內(nèi)又隨之興起,但是交易物品及權(quán)利和交易雙方已經(jīng)發(fā)生了深刻的變化,這就為研究的深入發(fā)展提供了實(shí)踐基礎(chǔ)。另一方面,企業(yè)績效一直是學(xué)術(shù)領(lǐng)域研究的重點(diǎn),怎樣更好的服務(wù)于企業(yè)績效的提高,為國內(nèi)企業(yè)的發(fā)展助力,也是本文研究的目的之一。本文嘗試研究基于互聯(lián)網(wǎng)的非貨幣交易對企業(yè)績效的影響。在研究前人文獻(xiàn)的基礎(chǔ)上,總結(jié)歸納了基于互聯(lián)網(wǎng)的非貨幣交易的理論與實(shí)踐現(xiàn)狀,分別進(jìn)行了相關(guān)研究的歸納總結(jié),相似定義的探討并歸納出基于互聯(lián)網(wǎng)的非貨幣交易的定義、特點(diǎn)、分類及發(fā)展現(xiàn)狀,同時(shí)歸納了企業(yè)績效定義以及企業(yè)績效的評價(jià)。本文第三章采用訪談的方法,對涉及非貨幣交易的3家企業(yè)進(jìn)行訪談,探索影響存在的可能性,然后在第四章利用模糊綜合評價(jià)法,對選取的20個(gè)上市公司(其中7家企業(yè)涉及基于互聯(lián)網(wǎng)的非貨幣交易,另外13家不涉及)進(jìn)行企業(yè)績效的評價(jià),在評價(jià)過程中為盡量避免主觀因素的干擾,采用灰色關(guān)聯(lián)法進(jìn)行評價(jià)權(quán)重的確定。通過對20個(gè)上市公司績效的評價(jià),縱向比較不同公司的企業(yè)績效以及相同公司,在不同時(shí)段下,進(jìn)行非貨幣交易與不進(jìn)行非貨幣交易的企業(yè)績效,進(jìn)而歸納基于互聯(lián)網(wǎng)的非貨幣交易與企業(yè)績效之間的關(guān)系,并展望基于非貨幣交易對企業(yè)資本管理效率的影響。通過研究,我們發(fā)現(xiàn)基于互聯(lián)網(wǎng)的非貨幣交易,在縱向比較時(shí),進(jìn)行非貨幣交易的企業(yè)績效表現(xiàn)更好;橫向比較時(shí),相同企業(yè)在不同時(shí)段,進(jìn)行非貨幣交易的時(shí)段比未進(jìn)行非貨幣交易的時(shí)段企業(yè)績效更優(yōu),從而得出結(jié)論,基于互聯(lián)網(wǎng)的非貨幣交易對企業(yè)績效的提高有正向影響,并建議企業(yè)適當(dāng)?shù)牟捎没�于互�?lián)網(wǎng)的非貨幣交易。本文的創(chuàng)新點(diǎn)在于,通過研究前人文獻(xiàn)與相似概念,歸納總結(jié)基于互聯(lián)網(wǎng)的非貨幣交易的概念,并采用模糊綜合評價(jià)法對基于互聯(lián)網(wǎng)的非貨幣交易對企業(yè)績效的影響進(jìn)行研究。
[Abstract]:Non-monetary transactions based on the Internet refer to the exchange of goods or rights in the form of non-monetary forms between the two sides of the transaction in the context of the development of the Internet, using the network to find trading objects or to use the network to conduct transactions. And transactions involving less or less monetary assets (monetary assets less than 10 percent of total trading assets) are not involved in the exchange process. At present, with the popularity of the Internet, non-monetary transactions based on the Internet rise again in China. However, the transaction of goods, rights and transactions has undergone profound changes, which provides a practical basis for the in-depth development of research. On the other hand, corporate performance has always been the focus of academic research. How to better serve the improvement of enterprise performance is one of the purposes of this paper. This paper tries to study the influence of non-monetary transaction based on Internet on enterprise performance. This paper summarizes the current situation of the theory and practice of non-monetary transactions based on the Internet, summarizes the relevant studies, discusses the similar definitions and concludes the definition, characteristics, classification and development of non-monetary transactions based on the Internet. At the same time, it summarizes the definition of enterprise performance and the evaluation of enterprise performance. In chapter three, we use the method of interview to interview three enterprises involved in non-monetary transactions, and explore the possibility of influence. Then, in Chapter 4th, we use fuzzy comprehensive evaluation method to evaluate the performance of 20 listed companies (7 of which are involved in non-monetary transactions based on the Internet and 13 are not involved). In order to avoid the interference of subjective factors in the evaluation process, grey correlation method is used to determine the evaluation weight. By evaluating the performance of 20 listed companies, the corporate performance of different companies and the same companies are compared vertically. In different periods of time, the relationship between non-monetary transaction and non-monetary transaction is summarized. Through the research, we find that the performance of non-monetary transactions based on the Internet is better than that of non-monetary transactions in vertical comparison; when compared horizontally, the performance of non-monetary transactions is better than that of non-monetary transactions. The performance of the same firm in different periods is better than that in the non-monetary period, and it is concluded that the non-monetary transaction based on the Internet has a positive effect on the improvement of enterprise performance. The innovation of this paper is to summarize the concept of non-monetary transactions based on Internet by studying previous literatures and similar concepts. The influence of internet-based non-currency transaction on firm performance is studied by fuzzy comprehensive evaluation method.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275

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