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The Performance Evaluation System Of Listed Company Based On The Industry Factor

Posted on:2013-12-06Degree:MasterType:Thesis
Country:ChinaCandidate:J WangFull Text:PDF
GTID:2249330371478671Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the continuous development of the securities market, correct and fair evaluation of the performance of listed companies by using public disclosure of the financial accounting information is more and more important. In order to accurately and scientific evaluation of the listed company performance, improve the efficiency of the regulation of listed companies better service for investors, improve the management of listed companies level, establish a comprehensive system of the listed companies of the performance evaluation system is of great significance. Long-term since, foreign scholars of the performance evaluation of enterprise mainly from its own operating performance of the aspects of, at the same time, the influence factors of enterprise performance to do a lot of research. Most of the evaluation system of the listed company oneself is the current business performance evaluation, and ignore its located industry influencing factors. According to industry effect and industrial organization theory, the industry development and the industry development prospects of the company’s performance has a very important influence, but if the industry factor quantification, into the listed company of the performance evaluation system, the study of Chinese scholars do less, so this paper has the new research direction.In this paper on the basis of comprehensive previous research, through the theory research and empirical research method, set up a set of both the industry factor listed company of the performance evaluation system, the design of innovation and enterprise of potential energy industry potential evaluation index, the industry factor was quantified. Through the evaluation system in2010to evaluate performance of listed companies, and concludes that the performance of listed companies list. On this basis, the choice domestic listed companies a higher reputation in the evaluation of the performance of Zhonglian assets appraisal Co., LTD. The results of the evaluation of the2011China listed companies the performance evaluation report, compared to two kinds of evaluation method was ranked results were compared and empirical test, at the same time and the return on investment fund comparison, validation two evaluation method is scientific and shortage, hope for the evaluation of shareholders of listed companies to provide a more scientific tools.
Keywords/Search Tags:industry factor, the performance evaluation system, the listed company
PDF Full Text Request
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