| 上市公司成长性与财务指标的相关性研究 |
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| 引用本文： | 鄢波,杜勇,阮敏彦.上市公司成长性与财务指标的相关性研究[J].商业研究,2011(7):119-124. |
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| 作者姓名： | 鄢波 杜勇 阮敏彦 |
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| 作者单位： | 1. 广东海洋大学经济管理学院,广东湛江,524088
2. 西南大学经济管理学院,重庆,400715 |
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| 基金项目： | 国家社会科学基金项目,项目编号:09CJY085; 中国博士后科学基金面上资助项目,项目编号:20100470109; 中央高校基本科研业务费专项资金资助项目,项目编号:SWU0909603; 西南大学博士基金项目,项目编号:SWU0909306; 教育部人文社科研究青年项目,项目编号:09YJC790049; 广东省哲学社会科学“十一五”规划项目,项目编号:08YO-01 |
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| 摘 要： | 成长性是检验企业生存和发展潜力的最基本、最客观的标准,及衡量公司经营状况和发展前景的一项非常重要的指标。本文用总资产增长率、主营业务收入增长率和净资产收益率增长率三者的加权平均数代表公司的成长性,并选取了38家上市公司2007-2009年3个会计年度的财务数据,通过建立多元回归方程进行回归分析,检验财务指标(总资产周转率增长率、资产负债率以及销售净利率增长率)与企业成长性的相关性,结果证明财务指标与公司成长性有极强的相关性。
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| 关 键 词： | 财务指标 上市公司 成长性 相关性 |
The Study of the Correlation between the Growth of Listed Companies and Financial Index |
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| YAN Bo,DU Yong,RUAN Min-yan.The Study of the Correlation between the Growth of Listed Companies and Financial Index[J].Commercial Research,2011(7):119-124. |
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| Authors: | YAN Bo DU Yong RUAN Min-yan |
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| Institution: | YAN Bo1,DU Yong2,RUAN Min-yan1(1.School of Economics and Management,Guangdong Ocean University,Zhanjiang 524088,China,2.School of Economics and Management,Southwest University,Chongqing 400715,China) |
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| Abstract: | The growth is the most basic and most objective standards for testing survival capability and development potential of enterprises,and a very important indicator to measure the company situation and development prospects.Company′s growth is expressed as the weighted average of the total asset growth,the main business revenue growth and net assets yield rate.This paper selects three financial indicators data of 38 listed companies in fiscal year 2007-2009,and makes a multiple regression equation to the regression analysis to test the correlation between financial indicators(growth rate of total asset turnover,asset liability ratio and net profit growth rate of sales) and business growth,the results show that there is strong correlation between the financial indicators and corporate growth. |
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| Keywords: | financial index listed companies growth correlation |
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