| 基于不同行业的上市公司(三种)资产对经营绩效影响的实验研究 |
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| 引用本文： | 赵晓秋,;菅元春.基于不同行业的上市公司(三种)资产对经营绩效影响的实验研究[J].华北科技学院学报,2014(6):109-113. |
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| 作者姓名： | 赵晓秋 ;菅元春 |
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| 作者单位： | [1]中国建设银行股份有限公司秦皇岛分行公司业务部,河北秦皇岛066000; [2]山东财经大学,山东济南250000 |
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| 摘 要： | 为了控制行业特殊性的影响,本文选取了上交所和深交所2010年制造产业的422个上市公司的数据为研究样本,从公司的流动资产、无形资产和固定资产与公司的经营绩效关系方面进行了研究。结果显示,公司的固定资产、无形资产和流动资产与公司绩效呈显著的正相关;此外,利用虚拟变量对纺织、服装、皮毛、食品饮料、金属、非金属和医药生物制品等制造行业分别进行了研究。
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| 关 键 词： | 制造业 固定资产 流动资产 经营绩效 |
Three Assets of Listed Companies Based on Industry Experimental Study of the Effects on Business Performance |
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| Institution: | ZHAO Xiao-qiu, JIAN Yuan-chun( 1. Business Department of Qinhuangdao branch, China Construction Bank CO. , LTD. , Qinhuangdao, 066000, China ; 2. Shandong University of Finance and Economics ,Jinan,250000, China) |
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| Abstract: | In order to control the influence of industrial characteristics, this article selects the Shanghai andshenzhen stock exchange in 2010 manufacturing industry data of 422 listed companies as research samples,from the company＇ s current assets, intangible assets and the relationship between fixed assets and the company＇ s operating performance is studied. The results show that the company＇ s fixed assets, intangible assets andcurrent assets are significant positive correlation with corporate performance. In addition, in the manufacturingindustry, the use of virtual variables for textile, garments, fur, food and beverage, metal, nonmetal and phar-maceutical biological products etc. are studied respectively. |
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| Keywords: | manufacturing fixed assets current assets business performance |
| 本文献已被 CNKI 维普 等数据库收录！ |
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