| 我国上市公司投资质量测度指标体系的设计与应用 |
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| 引用本文： | 吴良海,谢志华,郭李特,代英昌. 我国上市公司投资质量测度指标体系的设计与应用[J]. 南京审计学院学报, 2011, 0(4) |
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| 作者姓名： | 吴良海 谢志华 郭李特 代英昌 |
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| 作者单位： | 1. 中央财经大学会计学院,北京,100081
2. 北京工商大学商学院,北京,100048 |
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| 摘 要： | 上市公司投资质量的测度指标包括投资规模(选用回归方程的残差指标)与投资结构(选用多元化指数DT指标)两部分指标。使用2007年至2009年我国上市公司数据进行实证检验,发现该指标体系具有科学性。运用加权平均法对2009年我国上市公司投资质量进行综合的计分与排名,进一步验证了该指标体系具有可行性。
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| 关 键 词： | 投资者保护 投资质量 投资规模 投资结构 |
The Design and Application of the Measurement Indicator System of the Investment Quality of Chinese Listed Firms |
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| WU Liang-hai,XIE Zhi-hua,GUO Li-te,DAI Ying-chang. The Design and Application of the Measurement Indicator System of the Investment Quality of Chinese Listed Firms[J]. journal of nanjing audit university, 2011, 0(4) |
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| Authors: | WU Liang-hai XIE Zhi-hua GUO Li-te DAI Ying-chang |
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| Affiliation: | WU Liang-hai,XIE Zhi-hua,GUO Li-te,DAI Ying-chang |
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| Abstract: | The measurement indicator of the invest quality of listed firms should include investment size(adopt the residuals of regression equation) and investment structure(adopt DT which reflects the diversification degree of enterprises' operation).Through the empirical tests with the actual data of Chinese listed firms from 2007 to 2009,we found that the indicator system might be scientific.Based on the above statistical analysis,we adopted the weighted average method to score the invest quality of Chinese listed... |
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| Keywords: | protection of investors investment quality investment size investment structure |
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