| 山西省上市公司无形资产与经营绩效关系实证分析 |
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| 引用本文： | 高佳丽,李高达,卜一丹. 山西省上市公司无形资产与经营绩效关系实证分析[J]. 太原科技, 2012, 0(1): 59-61 |
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| 作者姓名： | 高佳丽 李高达 卜一丹 |
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| 作者单位： | 山西大学经济与工商管理学院,山西太原,030006 |
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| 摘 要： | 以山西省上市公司为研究对象,利用其2005—2009年的数据,分析了上市公司无形资产与经营绩效之间的关系,得出了上市公司无形资产对其经营绩效的影响显著正相关,以及无形资产对公司经营绩效的贡献远低于固定资产对经营绩效的贡献等结论,提出了一些提高无形资产对上市公司经营绩效的贡献度的对策建议。
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| 关 键 词： | 无形资产 经营绩效 上市公司 |
Analysis on Relationship between Intangible Assets of Listed Companies and Performance in Shanxi Province |
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| Gao Jia-Li,Li Gao-da,Bo Yi-dan. Analysis on Relationship between Intangible Assets of Listed Companies and Performance in Shanxi Province[J]. Taiyuan Science and Technology, 2012, 0(1): 59-61 |
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| Authors: | Gao Jia-Li Li Gao-da Bo Yi-dan |
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| Affiliation: | (School of Economics and Business Administration,Shanxi University,Taiyuan 030006 China) |
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| Abstract: | In this paper,by taking Shanxi listed companies as object of study and using data from 2005 to 2009,the author analyzed the relationship between intangible assets and performance of listed companies,and obtained intangible assets positively with performance.The contribution of performance to company was lower than the one of fixed assets to company.Finally,the author put forward some countermeasures of improving contribution of intangible assets to listed companies. |
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| Keywords: | intangible assets performance listed company |
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