江铃汽车收益质量研究

发布时间：2018-06-10 09:49

本文选题：江铃汽车 + 收益质量　；参考：《石河子大学》2014年硕士论文

【摘要】：汽车行业具有产业链长、关联度高以及消费拉动大等特点，已经成为了我国国民经济的支柱产业之一，而自2011年以来，汽车行业产能过剩逐步显现，各车企为了争夺市场大打价格战，利润大幅下滑。江铃汽车在严峻的市场形势中积极转变增长方式，保持着健康的发展势头。本文选择对江铃汽车的收益质量作为研究对象，以期挖掘出影响江铃汽车收益质量的内在原因，促进江铃汽车健康发展，对国内其他车企的发展也具有一定的借鉴意义。本文的核心内容主要有：首先从收益的形成过程、收益的结构、收益的现金保障程度三个方面分析了江铃汽车的收益质量高低，通过分析，得出江铃汽车收益质量较高的结论。其次从政治经济因素、行业竞争及上下游供应链、企业状况及公司治理结构三个层面具体的分析了江铃汽车收益质量的影响因素。最后针对影响江铃汽车收益质量的因素提出了提升其收益质量的建议。通过本文的分析，得出：江铃汽车在政策、行业、企业三个层面的共同影响下，近五年保持了较高的收益质量，收益形成过程的可靠性较强，收益结构比较合理，收益现金保障程度较高，并根据结果提出紧跟政策、稳定主营收入、增强自主创新能力等建议以保持其收益质量。本文的研究既是对财务状况质量分析理论的一次实际运用，又给其他车企提供相关借鉴。
[Abstract]:The automobile industry has the characteristics of long industrial chain, high correlation degree and large consumption pull, and has become one of the pillar industries of our national economy. Since 2011, the overcapacity of automobile industry has gradually appeared. Car companies in order to compete for the market price war, profit plummeted. Jiangling Automobile in the grim market situation to actively change the growth mode, maintain a healthy momentum of development. In this paper, the income quality of Jiangling automobile is chosen as the research object, in order to find out the internal reasons that affect the income quality of Jiangling automobile, and promote the healthy development of Jiangling automobile. The core contents of this paper are as follows: firstly, the income quality of Jiangling Automobile is analyzed from three aspects: the forming process of income, the structure of income, the degree of cash security of income. Through the analysis, the conclusion that Jiangling automobile profit quality is high. Secondly, it analyzes the influence factors of Jiangling automobile income quality from three aspects: political and economic factors, industry competition, upstream and downstream supply chain, enterprise status and corporate governance structure. Finally, some suggestions are put forward to improve the income quality of Jiangling Automobile. Through the analysis of this paper, it is concluded that Jiangling Automobile is under the influence of policy, industry and enterprise. In the past five years, they have maintained a relatively high quality of income, the process of income formation is more reliable, the income structure is more reasonable, and the level of income cash security is relatively high. According to the results, they put forward policies to keep up with the results, so as to stabilize the main income. Strengthen independent innovation ability and other suggestions to maintain its revenue quality. The research in this paper is not only a practical application of the theory of financial quality analysis, but also a reference for other auto companies.
【学位授予单位】：石河子大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.471;F406.7

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