节点文献
上市公司质量评估体系研究
Research on Quality Evaluation System of Listed Companies
【作者】 杨彬;
【导师】 江兵;
【作者基本信息】 合肥工业大学 , 工程与项目管理, 2013, 硕士
【摘要】 上市公司是股票市场的基石,其整体质量关系到股票市场的安危和国民经济能否持续健康发展,也是资本市场实现可持续发展的一个关键环节。然而,我国上市公司面临整体发展波动性较大,所以如何客观、全面的评估上市公司质量,是上市公司、广大股民、证券投资商及相关部门共同关注的问题。因此,建立一套较为合理的上市公司质量评估指标体系及相应的评估方法具有重要的理论和现实意义。本文以“中国上市公司评估系统与网站建设”课题研究为背景,在梳理和掌握上市公司质量评估相关理论与方法的基础上,对国内外上市公司质量评估体系的发展进行了总结和评析。首先,根据对上市公司质量影响因素的分析,以质量评估理论、经济学、财务管理、会计学和决策分析理论方法为指导,通过运用层次分析法和专家咨询,从治理质量、创新质量、经营质量、财务质量四个方面构建一个更加全面、更加合理的指标体系来综合评估上市公司质量。其次,利用层次分析法确定各指标权重,建立上市公司质量评估的模糊综合评估法。最后,通过案例研究运用建立的上市公司质量评估体系对上市公司质量进行评估,以验证所建立的指标体系和指标权重体系的科学性和可行性。
【Abstract】 Listed company is the cornerstone of the stock marke. The overall quality isrelated to the safety of the stock market and the national economy, is also a keylink of sustainable development of capital market. So how to evaluate the quality oflisted companies is the important problem which shareholders, securities investorsand relevant departments pay close attention to. Therefore, research onperformance evaluation system of listed companies to establish a set ofperformance evaluation system has theoretical and practical significance.Firstly, based on the research project of "Chinese listed company evaluationsystem and website construction" and mastered the quality evaluation theory oflisted company, summarizing the development of domestic and foreign listedcompany quality evaluation system. According to the analysis of the factors whichinfluencing the quality of listed company, By the guidance of the quality ofevaluation theory and economics and financial management, accounting analysistheory and method and using AHP and the expert consultation method, from themanagement of quality and innovation quality and management quality andfinancial quality four aspects to construct a comprehensive and reasonable systemto assess the quality of listed companies.We used AHP to count the weight andmade full use of math analysis to establish quality assessment of listedcompanies.Finally,examples were given in order to prove that the model wasscientific and suitable.
【Key words】 quality of listed companies; evaluation indicators; AHP; fuzzycomprehensive evaluation;