摘要
航运业上市公司的经营绩效评价是运用一定的方法,采用特定的指标体系,对其在一定经营期间的经营业绩作出客观、公正、准确的综合分析和评价.根据2009—2011年上市公司年报提供的数据,对我国航运业上市公司的经营业绩从盈利能力、偿债能力、营运能力及发展能力4个方面进行了分析,旨在发现航运业上市公司经营中存在的问题,提出相应对策,促进其改善经营管理水平,增强市场竞争力,提高盈利能力,进而推动航运业健康发展.
Performance appraisal on maritime listed company is applying definite method,adopting specific target system,making a objective、just、accurate comprehensive analysis on its business performance in fixed period.On the basis of the date on annual report of listed company.this text analyses the 4 ability of earning、debt paying、operating and developing with maritime listed company.Its aim is finding out existing problems、proposing some countermeasures 、improving their operation and management,enhancing market competitiveness,improving profitability,and then promoting sound development of maritime listed company and increase their productivity and economic results.
出处
《广州航海高等专科学校学报》
2012年第4期8-11,共4页
Journal of Guangzhou Maritime College
基金
2011广州航海高等专科学校校级科研共建项目(201112G03)
关键词
航运业上市公司
经营业绩
评价
maritime listed company
operating performance
Evaluate