博碩士論文 93332007 完整後設資料紀錄

DC 欄位 語言
DC.contributor土木工程學系在職專班zh_TW
DC.creator李忠信zh_TW
DC.creatorLi-Chung Hsinen_US
dc.date.accessioned2006-7-21T07:39:07Z
dc.date.available2006-7-21T07:39:07Z
dc.date.issued2006
dc.identifier.urihttp://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=93332007
dc.contributor.department土木工程學系在職專班zh_TW
DC.description國立中央大學zh_TW
DC.descriptionNational Central Universityen_US
dc.description.abstract水資源為人類生存發展不可或缺之基本物質,水庫之永續經營更必須透過營運績效 來達成其良好運用能力,目前政府國營事業民營化腳步逐漸落實,在社會成本及競爭力 日益增加的條件下,營運效益有待探討。 本文以金融業之財務指標之聯結與獲利能力、財務結構與償債能力、經營能力之關 聯性,並以經濟部水利署北區水資源局所管理之石門水庫為研究對象,自民國89 年至 93 年間共計五年之各項財務比率,選取11 個財務資產項目作為自變數,並以資產報酬 率、淨值報酬率、槓桿比率、負債比率、淨值比率、流動比率、總資產週轉次數、固定 資產比率、自有資產比率、總資產成長率、淨值成長率、固定資產成長率等12 個獲利 指標、財務結構與償債指標、經營指標作為因變數,為本研究理論之基礎。結果發現1. 在獲利能力方面:同樣資產下其淨值百分比逐年下滑,顯示其運用資產之效果較差。2. 在財務結構與償債能力方面:負債比率逐年下滑,顯示債權人所受之保障逐年提高;淨 值比率及流動比率高,顯示其資本結構佳、核定貸款部分為良好。3.在經營能力方面: 總資產週轉次數低,顯示資產運用效果不彰;固定資產比率皆在100%以下,顯示資金運 作方面尚可;自有資產比率高,顯示債權人安全程度高、長期發展性高。從以上結果發 現,政府單位在資產運用上較差,但資本結構方面佳,因屬無競爭對手,對營運績效無 進行改善所致。zh_TW
dc.description.abstractReservoir operation and management has been one of important civil affairs, and been conducted by public sectors for years. The Taiwan government that faces competition and organizational reform intends to adopt advantage of privatization; therefore, evaluating all profitable facilities to fit in the general pattern of privatization has been carried out. The purpose of this study is to establish operational performance indices in the financial viewpoint. The indices that examine operation performance, profitability and managing ability of a reservoir include profitability, capital structure, solvency, and managing ability. The findings conclude that low efficiency of making profits according to weak profitability; positive long-term perspective based on relatively good ratios of capital structure and solvency; and low efficiency of use of assets due to a low asset turnover rate.en_US
DC.subject財務結構與償債能力zh_TW
DC.subject營運效益zh_TW
DC.subject經營能力zh_TW
DC.subject獲利能力zh_TW
DC.subjectprivatizationen_US
DC.subjectreservoiren_US
DC.subjectoperational performanceen_US
DC.subjectfinancial ratiosen_US
DC.title水庫營運效益評估之研究-以石門水庫為例zh_TW
dc.language.isozh-TWzh-TW
DC.titleReservoir Operational Performance at FinancialViewpoint: A Case Study of Shihmen Reservoiren_US
DC.type博碩士論文zh_TW
DC.typethesisen_US
DC.publisherNational Central Universityen_US

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