| 我国利率市场化成本收益分析与成本最小化对策 |
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| 引用本文： | 舒艳.我国利率市场化成本收益分析与成本最小化对策[J].华东经济管理,2002,16(4):128-131. |
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| 作者姓名： | 舒艳 |
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| 作者单位： | 江苏大学,工商管理学院,江苏,镇江,212013 |
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| 摘 要： | 本文计算分析了我国不同规模的工业企业财务数据 ,并在控制行业效果的基础上 ,运用统计方法对所得财务比率与企业规模的关系进行了研究。其结果表明杠杆比率和活力比率随规模显著不同 ,而清偿比率和获利能力比率在不同规模企业间无明显差异。
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| 关 键 词： | 财务比率 企业规模 行业分类 统计 |
| 文章编号： | 1007-5097(2002)04-0128-04 |
| 收稿时间： | 6/5/2002 12:00:00 AM |
| 修稿时间： | 2002年6月5日 |
Statistical research on enterprise size,industry classification and financial ratio |
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| SHU Yan,KONG Yu-sheng.Statistical research on enterprise size,industry classification and financial ratio[J].East China Economic Management,2002,16(4):128-131. |
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| Authors: | SHU Yan KONG Yu-sheng |
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| Institution: | School of Business Administration,Jiangsu University,Zhenjiang 212013,China |
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| Abstract: | This thesis calculates and analyzes some finacial data of industrial enterprises in China with different size,and based on the control for class effect,this thesis does reseach on the relationship of financial ratio to enterprise size by adopting statistical method.Its result indicates that Leverage ratios and Activity ratios differ significantly across the different size groups,meanwhile,that it is also true that Liquidity ratios and Profitability ratios are constant across different size firms. |
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| Keywords: | financial ratio enterprise size industry classification statistics |
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