摘要跨入二十一世纪，我国高速铁路网得到跨越式发展，国家政策的大力支持和民众对出 行条件提高的需要，我国高铁行业上市公司得到迅速发展的良好机会。财务绩效评价，是 企业运用财务指标体系对企业自身的生产经营过程和结果进行财务评价。通过选取适当的 财务指标，建立财务绩效评价体系，对特定期间内企业的财务绩效进行评价，从而能够清 晰的反映企业在被评价期间内的财务运作状况和结果。高铁行业财务绩效评价一直是高铁 企业运行管理中的重要关注点，在理论界和实务界均受到广泛关注。79451

本文将高铁企业财务绩效定义为对高铁企业现状的评价和未来一定期间内高铁企业的 发展前景。通过基于因子分析法的实证分析对高铁行业整体财务绩效进行评价研究，以期 对高铁行业整体财务绩效做出合理评价，并对其如何提高财务绩效水平提出合理建议。

毕业论文关键词 高铁行业 财务绩效 上市公司

TitleThe Research of Financial Performance Evaluation about High-speed rail Listed Companies

Abstract Entering the 21st century, China’s high-speed railway networks develop so quickly。 Due to support of our country’s policy and citizens’ urgent need to improve travel conditions, the listed companies of China's high-speed rail industry obtained good opportunities to make developments。 The definition of Financial Performance Evaluation is that the enterprise uses the financial index system to evaluate its own process of production, operation and the results。 By selecting the appropriate financial indexes and establishing a Financial Performance Evaluation System, enterprises could evaluate its financial performance within a specific period, thus could clearly reflect the financial operation conditions and results within the evaluated period。 The Financial Performance Evaluation has always been an important concern during the operation and management of the high-speed rail enterprises, and also has been widely concerned about in the theoretical and practical fields。

In this paper, the definition of financial performance of high-speed rail enterprises is the evaluation of the current situations and development prospects of high-speed rail industries。 Through empirical analysis based on factor analysis method about the high-speed rail industry's overall financial performance, we could make a reasonable evaluation of high-speed rail industry’s overall financial performance and put forward some practical and reasonable suggestions on how to improve the level of financial performance。

Keywords High-speed rail industry Financial Performance listed companies

本 科 毕 业 论   文 第 I 页

目 次

1 绪论 1

1。1 研究背景与意义 1

1。2 研究内容与方法 1

1。2。1 研究内容 1

1。2。2 研究方法 2

1。2。3 研究框架图 2

2。1 相关概述 4

2。1。1