| 上市公司多元化经营绩效实证研究 |
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| 引用本文： | 孙芳伟. 上市公司多元化经营绩效实证研究[J]. 财会通讯, 2007, 0(10) |
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| 作者姓名： | 孙芳伟 |
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| 作者单位： | 中山大学管理学院 广东广州 |
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| 摘 要： | 本文通过对2005年度沪深两市12个行业的1239家A股上市公司进行比较分析后发现,多元化经营的上市公司盈利能力差,管理效能低,总体经营绩效较差;尽管多元化经营上市公司流动比率和资产负债率接近较合理水平,但与专业化经营的上市公司相比,其负债率较高;多元化并没有降低公司经营风险。
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| 关 键 词： | 上市公司 多元化 经营绩效 风险 |
Empirical Research on the Performance of Multi-industry of Listed Companies |
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| Sun Fangwei. Empirical Research on the Performance of Multi-industry of Listed Companies[J]. Communication of Finance and Accounting, 2007, 0(10) |
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| Authors: | Sun Fangwei |
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| Abstract: | The article compares and analyzes the data of 1239 A-share listed companies of 12 industry in Shen and Hu stock market in 2005,and finds that the abilities of earning of multi-industry listed companies are weak,the levels of managing of them are low and the comprehensive performances are bad;although the rates of debt/asset of multi-industry are closed to the reasonable ones,the finance risk are also higher; multi-industry has not lowered the operating risks of companies. |
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| Keywords: | Listed companies Multi-industry Performance of operating Risk |
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