理财质量与公司业绩关系实证分析——来自上市公司化工行业经验数据

通过公司理财质量的六个指标与公司业绩相关性分析,研究了公司理财对公司业绩的影响。使用SPSS对数据样本进行实证分析,证明公司的偿债能力、盈利能力、资产管理能力、增长能力和分红转赠能力与公司业绩正相关,公司的获现能力与公司业绩不相关。通过文中的论证,公司管理层能够了解提高公司业绩的重要因素,并采取专门针对措施,提升公司业绩。对公司理财质量的研究分析,对于公司的业绩的提升是必要的。无论是作为公司的投资者、经营者还是公司的债权人,若要本公司的业绩有所提升,对公司理财质量是要给予高度重视的。

An Empirical Study on the Relationship between Financing Quality and the Performance of Company: Data from Listed Companies in Chemical Industry

Based on the studies of correlativity between the six indicators of the corporate financing quality and the performance of the company,this study analyzes the influence of the corporate finance to the performance of the company.The SPSS is used to analyze the data in order to prove that the company′s solvency,profitability,asset management capabilities,growth ability and dividends donation capabilities are positively related with the performance of company,and the company′s current capabilities were not related with the performance of company.It is proved that managers can know what is important in improving profits,and take measures to improve performance.So it is necessary to make some analysis for improving the performance of a company.Special attention should be paid to the corporate financing quality by investors,managers,and creditors of the company in order to improve the performance.