| 从财务视角审视上市公司可持续增长——来自信息技术上市公司的实证研究 |
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| 引用本文： | 王玉春,花贵如. 从财务视角审视上市公司可持续增长——来自信息技术上市公司的实证研究[J]. 会计研究, 2007, 0(2): 65-71 |
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| 作者姓名： | 王玉春 花贵如 |
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| 作者单位： | 南京财经大学会计学院,210046;南京财经大学会计学院,210046 |
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| 摘 要： | 本文以经典罗伯特.C.希金斯的可持续增长模型作为理论基础,对我国信息技术上市公司可持续增长进行实证研究。研究发现:我国信息技术上市公司的实际增长率超过可持续增长率,并且可持续增长率逐年下滑,存在财务上的增长过快现象。进一步从财务角度分析可持续增长率逐年下滑的成因,并提出几点参考建议。
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| 关 键 词： | 可持续增长模型 信息技术上市公司 驱动因素 权益资本 |
Examine the Sustainable Growth of Market Companies from the Financial Angle:the Empirical Study of the Information Industrial Listed Companies |
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| Wang Yuchun,Hua Guiru. Examine the Sustainable Growth of Market Companies from the Financial Angle:the Empirical Study of the Information Industrial Listed Companies[J]. Accounting Research, 2007, 0(2): 65-71 |
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| Authors: | Wang Yuchun Hua Guiru |
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| Abstract: | The paper is based on the SGR model by Robert · C · Higgins and James C Van Home,Through Paired-Samples T Test and Wilcoxon Signed Ranks Test,We find that the practical growth rate exceeds the sustainable growth rates,the sustainable growth rates glides year by year and there is the excessive investment phenomenon of finance concerning the Chinese information industrial listed companies.Based on these,we analysis the reasons,put forward to some counter-measures and suggestions. |
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