【作者】 李一冰；

【导师】 谌贻庆；

【作者基本信息】 南昌大学 ， 企业管理， 2021， 硕士

【摘要】 随着人工智能、物联网、网络通信技术等的发展,国家一再强调先进技术与传统领域深度融合。在技术与市场环境的支持下,当前智能家电市场面临较多的发展机会,拥有较大的发展潜力,为了了解智能家电上市公司绩效发展水平之间的差异,找出拉低各企业绩效水平的因素,并针对其不足的地方提出建议。本文对智能家电上市公司2015-2019年的绩效发展状况进行了评价研究。本文以从同花顺证券信息平台以及东方财富网上选取的16家智能家电概念上市公司为研究对象,从企业财务状况和企业智能化程度两个方面构建绩效评价指标体系,经过筛选,最终确定智能化能力、智能化效果、盈利能力、成长能力、偿债能力、经营能力6个一级指标以及16个二级评价指标;接着使用改进的E-TOPSIS模型计算各上市公司2015-2019年的静态评价值,在此基础上,引入基于增益水平激励的动态综合评价法来计算各上市公司的动态绩效评价值。动态绩效评价结果将时间因素考虑在内,不仅融合了各上市公司在2015-2019年的静态绩效评价值,还将这几年内各上市公司的绩效变化状况考虑进去;最后先对2015-2019年内上市公司静态绩效评价值以及六项一级指标的发展趋势进行分析,然后对不同上市公司的动态绩效评价值以及一级指标动态评价值进行对比分析。评价结果显示,动态绩效评价值排名较为靠前的智能家电上市公司有美的集团、格力电器、TCL科技、九阳股份;排名靠后的企业有长虹美菱、惠而浦、新宝股份、澳柯玛。结合各上市公司智能化能力、智能化效果、盈利能力、成长能力、偿债能力、经营能力的动态评价值,将16家上市公司划分为领航型、成长型和追赶型三个类型,然后针对每个类型内上市公司的绩效发展特点提出对应的绩效提升建议。更多还原

【Abstract】 With the development of artificial intelligence,Internet of Things,network communication technology,etc.,the country has repeatedly emphasized the deep integration of advanced technology and traditional fields.With the support of technology and market environment,the current intelligent household appliance market is facing more development opportunities and has greater development potential.In order to understand the difference between the performance development levels of intelligent household appliance listed companies,and to find out the factors that lower the performance level of each company Factors,and make suggestions for its shortcomings.This paper evaluates the performance development of listed companies in intelligent household appliance from 2015 to 2019.This paper takes 16 smart home appliance concept listed companies selected from the information platform of Tonghuashun Securities and Oriental Fortune as the research object,constructs a performance evaluation index system from two aspects of corporate financial status and corporate intelligence.After screening,the intelligence capability is finally determined.,Intelligent effect,profitability,growth ability,solvency,operating ability,6 first-level indicators and 16 second-level evaluation indicators;then use the improved E-TOPSIS model to calculate the static evaluation value of each listed company from 2015 to 2019 On this basis,the dynamic comprehensive evaluation method based on the gain level incentive is introduced to calculate the dynamic performance evaluation value of each listed company.The dynamic performance evaluation results take the time factor into account,not only integrates the static performance evaluation values of each listed company in 2015-2019,but also takes into account the performance changes of each listed company in the past few years;finally,the period of 2015-2019 The static performance evaluation value of listed companies and the development trend of the six first-level indicators are analyzed,and then the dynamic performance evaluation value of different listed companies and the dynamic evaluation value of the first-level indicators are compared and analyzed.The evaluation results show that the intelligent household appliance listed companies that rank relatively high in the dynamic performance evaluation value include Midea Group,Gree Electric,TCL Technology,and Joyoung;the bottom-ranked companies include Changhong Meiling,Whirlpool,Xinbao,and Aucma.Combining the dynamic evaluation value of each listed company’s intelligent ability,intelligent effect,profitability,growth ability,debt solvency,and operating ability,the 16 listed companies are divided into three types: pilot,growth and catch-up,and then target The performance development characteristics of listed companies in each category put forward corresponding performance improvement suggestions.更多还原