我國(guó)上市零售企業(yè)發(fā)展指數(shù)構(gòu)建與應(yīng)用研究
本文選題:零售企業(yè) 切入點(diǎn):發(fā)展指數(shù) 出處:《北京物資學(xué)院》2015年碩士論文
【摘要】:伴隨著網(wǎng)絡(luò)時(shí)代、大數(shù)據(jù)時(shí)代的到來(lái),人們的消費(fèi)觀(guān)念也隨之發(fā)生轉(zhuǎn)變。我國(guó)的商品零售市場(chǎng)正面臨嚴(yán)峻的考驗(yàn),上市零售企業(yè)作為我國(guó)零售市場(chǎng)的重要組成部分和主要代表,它們的發(fā)展?fàn)顩r能夠絕大部分地反映出我國(guó)零售市場(chǎng)主體的主要信息。為了在數(shù)字時(shí)代背景下更好地對(duì)我國(guó)上市零售企業(yè)的發(fā)展?fàn)顩r趨勢(shì)進(jìn)行評(píng)價(jià)分析,以及給零售企業(yè)經(jīng)營(yíng)管理者提供有效的管理幫助,本文以發(fā)展指數(shù)的理論框架為指導(dǎo),對(duì)我國(guó)上市零售企業(yè)的發(fā)展問(wèn)題進(jìn)行了相應(yīng)的研究。本文首先對(duì)國(guó)內(nèi)外學(xué)者關(guān)于零售企業(yè)的成長(zhǎng)性和綜合評(píng)價(jià),以及發(fā)展指數(shù)的相關(guān)研究成果進(jìn)行了文獻(xiàn)研究,并對(duì)影響我國(guó)上市零售企業(yè)發(fā)展的因素進(jìn)行了理論分析。而后,闡述了發(fā)展指數(shù)構(gòu)建的方法和原理,及其應(yīng)用效應(yīng)。在指標(biāo)體系構(gòu)建原則的指導(dǎo)下,結(jié)合前文的文獻(xiàn)研究和理論分析結(jié)果,從宏觀(guān)到微觀(guān)的角度出發(fā),本文構(gòu)建了包含外部環(huán)境、企業(yè)規(guī)模、財(cái)務(wù)管理、運(yùn)營(yíng)績(jī)效、增長(zhǎng)能力和可持續(xù)性在內(nèi)的6個(gè)一級(jí)指標(biāo)和28個(gè)二級(jí)指標(biāo)的發(fā)展指數(shù)指標(biāo)體系,并對(duì)各指標(biāo)進(jìn)行了詳細(xì)說(shuō)明。在完成指標(biāo)體系構(gòu)建后,本文詳細(xì)闡述了用于確定指標(biāo)權(quán)重系數(shù)的三種分析方法,即因子分析法、主成分分析法和熵值法。其次,本文獲取了有關(guān)樣本的原始數(shù)并進(jìn)行了數(shù)據(jù)標(biāo)準(zhǔn)化等預(yù)處理。在進(jìn)行發(fā)展指數(shù)測(cè)試前,本文指標(biāo)體系進(jìn)行信度分析,信度分析結(jié)果符合有關(guān)要求。在對(duì)發(fā)展指數(shù)測(cè)算過(guò)程中,本文分別采用因子分析法、主成分分析法和熵值法進(jìn)行了測(cè)算,得出了三組不同的綜合得分結(jié)果。最后,本文采用Spearman等級(jí)相關(guān)系數(shù)方法對(duì)三種結(jié)果進(jìn)行了一致性檢驗(yàn)和相關(guān)性分析,最終確定了以因子分析法得出的綜合得分結(jié)果來(lái)進(jìn)一步確定我國(guó)上市零售企業(yè)發(fā)展指數(shù)的數(shù)值。經(jīng)過(guò)進(jìn)一步的運(yùn)算,本文得出了94家我國(guó)上市零售企業(yè)2010年至2014年發(fā)展指數(shù)數(shù)值情況和排名情況。隨后,文章運(yùn)用雷達(dá)圖分析法對(duì)我國(guó)上市零售企業(yè)發(fā)展指數(shù)結(jié)果進(jìn)行了分析。根據(jù)對(duì)發(fā)展指數(shù)的分析,本文論述了我國(guó)上市零售企業(yè)發(fā)展指數(shù)的應(yīng)用方向和注意問(wèn)題,本文認(rèn)為所構(gòu)建的發(fā)展指數(shù)可以在對(duì)上市零售企業(yè)的綜合評(píng)價(jià)、經(jīng)營(yíng)管理判斷、未來(lái)發(fā)展預(yù)測(cè)等方面提供有力的幫助。通過(guò)對(duì)我國(guó)上市零售企業(yè)發(fā)展指數(shù)結(jié)果的分析,本文得出如下結(jié)論:我國(guó)上市零售企業(yè)發(fā)展指數(shù)的年平均數(shù)總體上呈現(xiàn)上升趨勢(shì),但呈波浪式變動(dòng)形態(tài),2014年的發(fā)展指數(shù)平均數(shù)較2013年有所下降。發(fā)展好的企業(yè)的發(fā)展指數(shù)數(shù)值與當(dāng)年發(fā)展差的企業(yè)的發(fā)展指數(shù)數(shù)值存在明顯差異。另外,我國(guó)上市零售企業(yè)的發(fā)展呈現(xiàn)出兩極化的趨勢(shì)。
[Abstract]:With the advent of the era of Internet and big data, people's concept of consumption has also changed. The retail market of our country is facing a severe test, and the listed retail enterprises as an important part and main representative of our retail market. In order to evaluate and analyze the development trend of the listed retail enterprises in China under the background of the digital age, they can reflect the main information of the main body of the retail market in China. As well as providing effective management help to the managers of retail enterprises, this paper is guided by the theoretical framework of the development index. The development of listed retail enterprises in China has been studied in this paper. First of all, this paper has carried out a literature study on the growth and comprehensive evaluation of retail enterprises at home and abroad, as well as the related research results of the development index. Then, the paper expounds the method and principle of development index construction, and its application effect. Under the guidance of the construction principle of index system, the paper analyzes the factors influencing the development of listed retail enterprises in China. Combined with the previous literature and theoretical analysis results, from the macro to micro point of view, this paper constructs an external environment, enterprise size, financial management, operational performance, The development index system of 6 primary indicators and 28 secondary indicators, including growth capacity and sustainability, is described in detail. In this paper, three analytical methods used to determine the index weight coefficient, namely, factor analysis, principal component analysis and entropy method, are described in detail. In this paper, the original number of the sample is obtained and the data standardization is preprocessed. Before testing the development index, the reliability analysis of the index system is carried out, and the reliability analysis results meet the relevant requirements. In the process of measuring the development index, In this paper, factor analysis method, principal component analysis method and entropy method are used to calculate, and three different comprehensive scores are obtained. Finally, In this paper, the consistency test and correlation analysis of the three results are carried out by using the Spearman rank correlation coefficient method. Finally, the comprehensive score obtained by factor analysis is determined to further determine the value of the development index of China's listed retail enterprises. After further calculation, In this paper, the numerical value and ranking of 94 Chinese listed retail enterprises' development index from 2010 to 2014 are obtained. Based on the analysis of the development index of China's listed retail enterprises, this paper discusses the application direction and attention of the development index of listed retail enterprises in China. This paper holds that the development index can provide powerful help in the aspects of comprehensive evaluation, management judgment, future development prediction of listed retail enterprises, etc. Through the analysis of the results of the development index of listed retail enterprises in China, This paper draws the following conclusions: the annual average of the development index of listed retail enterprises in China is on the whole rising. However, the average value of the development index in 2014 is lower than that in 2013. There is a significant difference between the development index value of the well-developed enterprises and the development index value of the underdeveloped enterprises in that year. The development of China's listed retail enterprises shows a trend of polarization.
【學(xué)位授予單位】:北京物資學(xué)院
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類(lèi)號(hào)】:F724.2
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