【作者】 黄微；

【导师】 何彬； 张晓峰；

【作者基本信息】 吉林大学 ， 工程硕士（专业学位）， 2018， 硕士

【摘要】 纺织服装业在我国传统的产业中占据着非常重要的地位,对出口创汇和就业机会的提供方面起到很大的作用。最近这二十多年纺织服装业迎来了发展的黄金时期,既面临着机遇,也面临着挑战,因此服装业面临着一个与众不同的发展时期。服装行业由于其时期不同,经历了不同的四个阶段,从前到后分别是产品经营、品牌经营、资本经营、资源经营。伴随着科技的发展,服装行业也由单一的家庭经营,到如今的股份制经营的大规模跨越,生产能力得到了空前的提高。随着全球经济的快速发展,一体化的进程呈现着一个不可避免的趋势,带来的竞争也更为的惨烈,行业也开始不得不去考虑技术的革新,这关乎着中国从服装大国像服装强国方面的转变。近几年由于外部环境的不利变化,纺织行业迎来了前所未有的跨越式冲击。因为企业处于的弱势地位,这就造成了企业不得不去努力去适应其改变,这样企业才能够存活。企业为了更好地生存发展,只有努力的去提高经营效率,把落脚点放在企业的内部条件方面,采用工业工程的价值工程理论,提高企业的竞争力显得额外的重要。首先,本文对项目管理、工业工程及经营效率评价的财务理论进行梳理,并采用项目管理理论,对我国服装企业进行了简要概述,找出影响我国纺织服装企业经济效益提升的因素。其次,采用财务管理理论,对我国纺织服装企业经营效率综合评估,对企业的盈利能力、企业位置的选择进行了一系列描述,最终对现行企业的经营现状进行了全方位的了解。再次,采用计量经济学理论,对现有的数据进行效率评价体系设计。该设计采用因子分析法,选取的素材为15家相关行业的上市公司的财务数据,从而进行全方位综合评价,最终达到得出外贸上市公司经营效率的总体排名。以此为基础,通过实证分析经营效率。包括资本结构、资产结构员工素质、公司规模等对经营效率的影响。最后,采用案例分析法,以罗莱家纺,根据上文的经营效率指标的评价结果,采用价值工程理论对其经营整个流程中影响到经营效率的经济活动进行综合分析,并引入项目管理理论,探索罗莱家纺的经营效率提升路径。并以此为基础,结合实证结果分析结论,提出有效的政策建议。更多还原

【Abstract】 Textile and garment industry in China’s traditional industry occupies a very important position,the export and employment opportunities to provide a very important role.Nearly 20 years is the development of the garment industry opportunities and challenges of the year,from the world factory,made in China,and gradually to the Chinese design changes,the Chinese garment industry experienced an unusual,but full of opportunities for nearly 20 years.After experiencing four stages of product management,brand management,capital operation and resource management,it has been realized by the family workshop to the factory management,from the factory management to the group management,from the group management to the shareholding system management leap,Formed a large-scale production capacity.With the deepening of global economic integration,the increasingly fierce competition in the apparel industry,the industry gradually to the technology,health and other direction,which is China’s textile and garment industry has put forward higher requirements,but also China’s clothing from the garment construction The key to power.In recent years due to adverse changes in the external environment,the textile industry ushered in an unprecedented impact by leaps and bounds.Because the external environment can not be changed,companies have to find ways to adapt to their changes,enterprises in order to achieve the purpose of improving operational efficiency,can only focus on the internal conditions of the enterprise.Under this condition,it is important to improve the competitiveness of enterprises.This article I divided into the following parts,first of all,I generally outlined the status of China’s textile and garment enterprises,listed the impact of the development of the garment industry,several possible factors.The profitability of the enterprise,the concentration of ownership,as well as the location of the enterprise and other aspects of the summary,so that we can achieve the purpose of understanding the business situation.Second,relying on the existing indicators and the development of the textile industry status,which carried out the performance evaluation system was established.Since then,I have used factor analysis to more than 70 textile and apparel companies nearly three years of financial data as a sample,which conducted a comprehensive evaluation,the textile and apparel companies operating performance of the general ranking,and then according to performance The analysis of the scores leads to possible factors that affect their performance.Then,through the use of empirical analysis,we summarize the internal causes that affect business performance.Finally,relying on the empirical results,draw conclusions,and put forward some corresponding recommendations,and ultimately achieve the purpose of improving business performance.更多还原