| 我国上市公司增发资金使用效率的实证分析 |
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| 引用本文： | 魏琪, 曾胜, 周后红,.我国上市公司增发资金使用效率的实证分析[J].华东经济管理,2007,21(2):22-25. |
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| 作者姓名： | 魏琪 曾胜 周后红 |
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| 作者单位： | 西南交通大学,经济管理学院,四川,成都,610031 |
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| 摘 要： | 文章以1999-2002年在深、沪两市进行增发再融资的部分上市公司为样本,从增发后各年较增发前一年企业总资产盈利能力的变化情况和增发新增资金的使用效率两个角度进行分析,以从总体上考察我国上市公司增发再融资资金的使用效率.分析得出我国上市公司增发后总资产盈利能力较增发前显著下降,增发再融资资金的使用效率低下.
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| 关 键 词： | 上市公司 增发 资金使用效率 |
| 文章编号： | 1007-5097（2007）02-0022-04 |
| 收稿时间： | 2006-06-30 |
| 修稿时间： | 2006-06-30 |
Analysis on Usage Efficiency of SEO Fund of Listed Company |
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| WEI Qi; ZENG Sheng; ZHOU Hou-hong.Analysis on Usage Efficiency of SEO Fund of Listed Company[J].East China Economic Management,2007,21(2):22-25. |
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| Authors: | WEI Qi; ZENG Sheng; ZHOU Hou-hong |
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| Institution: | School of Economics and Management; Southwest Jiaotong University; Chengdu 610031; China |
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| Abstract: | This text use China listed companies which added stock in shanghai or shenzheng exchange from 1999 to 2002 as sample,analyze the change of overall capital payoff ability and the usage efficiency of fund which they get from SEO,in order to research the ability which China listed companies use SEO fund.From this analysis,we find that the payoff ability of China listed companies dropped after they get SEO fund,and the usage efficiency of SEO fund is low. |
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| Keywords: | listed company SEO fund usage efficiency |
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