| 我国上市公司偿债能力指标的分布特征研究 |
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| 引用本文： | 张汉飞,张汉鹏,邱菀华.我国上市公司偿债能力指标的分布特征研究[J].商业研究,2006(17):169-172. |
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| 作者姓名： | 张汉飞 张汉鹏 邱菀华 |
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| 作者单位： | 1. 外交学院,国际经济系,北京,100037
2. 北京航空航天大学,经管学院,北京,100083 |
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| 摘 要： | 通过对上海证券交易所2004年上市公司年报的4个财务比率指标的统计分析,发现表征短期偿债能力的财务比率指标服从对数正态分布,表征长期偿债能力的财务指标服从正态分布。另外,对近几年上市公司年报的数据进行统计分析,证实短期偿债指标和长期偿债指标的分布特征表现相对稳定,这同时也说明我国上市公司整体上偿债能力表现比较稳定,波动不是很大。
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| 关 键 词： | 偿债能力 正态分布 对数正态分布 |
| 文章编号： | 1001-148X（2006）17-0169-03 |
| 收稿时间： | 2005-12-29 |
| 修稿时间： | 2005年12月29 |
An Empirical study on debt paying ability financial ratios' distribution of listed enterprise |
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| ZHANG Han-fei,ZHANG Han-Peng,QIU Wan-Hua.An Empirical study on debt paying ability financial ratios'''' distribution of listed enterprise[J].Commercial Research,2006(17):169-172. |
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| Authors: | ZHANG Han-fei ZHANG Han-Peng QIU Wan-Hua |
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| Institution: | 1. Department of International Economics, Waijiao College ,Beijing 100037, China ; 2. School of Economics and Management, Beihang University, Beijing 100083, China |
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| Abstract: | Based on the data of the listed enterprises in China from 2001 to 2004,the paper finds that financial ratios of listed enterprise reflecting short-term debt paying ability follow log-normal distribution,and financial ratios of listed enterprises reflecting long-term debt paying ability follow normal distribution.It also finds that the statistic characters of financial ratios reflecting debt paying ability are stable,which indicates the stability of the whole listed enterprises′ debt paying ability. |
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| Keywords: | debt paying ability normal distribution log-normal distribution |
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