發(fā)布時(shí)間：2018-04-20 12:19

  本文選題：公司特征 + 財(cái)務(wù)績(jī)效��； 參考：《中國(guó)煤炭》2017年08期

【摘要】：理清公司特征與財(cái)務(wù)績(jī)效間的關(guān)系,有利于新常態(tài)下煤炭企業(yè)的對(duì)標(biāo)管理與扭虧增盈。選取了2006-2015年煤炭上市公司的相關(guān)數(shù)據(jù),在描述統(tǒng)計(jì)的基礎(chǔ)上,對(duì)其公司特征與財(cái)務(wù)績(jī)效的關(guān)系進(jìn)行了回歸分析。研究發(fā)現(xiàn):公司規(guī)模與財(cái)務(wù)績(jī)效顯著正相關(guān);公司負(fù)債程度與財(cái)務(wù)績(jī)效顯著負(fù)相關(guān);在煤炭市場(chǎng)低迷期公司效率和成長(zhǎng)性與財(cái)務(wù)績(jī)效顯著正相關(guān);煤炭上市公司多元化程度與財(cái)務(wù)績(jī)效間并不存在顯著的相關(guān)關(guān)系。
[Abstract]:In order to clarify the relationship between corporate characteristics and financial performance, it is beneficial to the management of the coal enterprises under the new normal and the increase of profit. The related data of 2006-2015 years of coal listed companies are selected. On the basis of the description and statistics, the relationship between their company characteristics and financial performance is analyzed. The research shows that the scale of the company and the financial performance are found. There is significant positive correlation; the degree of corporate debt is significantly negatively related to financial performance; the efficiency and growth of the company in the coal market downturn are positively related to financial performance; there is no significant correlation between the degree of diversification and financial performance of the listed coal companies.

【作者單位】： 西安科技大學(xué)管理學(xué)院;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目(71273207) 陜西省自然科學(xué)基金項(xiàng)目(2014JM9362) 陜西省教育廳人文社科重點(diǎn)科學(xué)研究計(jì)劃(16JZ041)
【分類號(hào)】：F406.7;F426.21

【相似文獻(xiàn)】

相關(guān)期刊論文 前2條

1 王真奉;吳岑;;以財(cái)務(wù)績(jī)效視角評(píng)價(jià)非上市地勘企業(yè)資本運(yùn)營(yíng)戰(zhàn)略——以某企業(yè)化地勘單位為例[J];中國(guó)煤炭地質(zhì);2013年12期

2 陳莉;邢小培;;我國(guó)煤炭上市公司社會(huì)責(zé)任會(huì)計(jì)信息披露與財(cái)務(wù)績(jī)效的相關(guān)性分析研究綜述[J];中國(guó)市場(chǎng);2014年10期

，

本文編號(hào)：1777713