企业成长性综合评价方法的实证研究  

Empirical research on the comprehensive evaluation method of the firm's growth

作　　者：李延喜[1] 巴雪冰[1] 薛光[1] 

机构地区：[1]大连理工大学管理学院,辽宁大连116024

出　　处：《大连理工大学学报（社会科学版）》2006年第3期1-6,共6页Journal of Dalian University of Technology(Social Sciences)

基　　金：国家自然科学基金项目(70302008);霍英东教育基金会高等院校青年教师基金项目(101084)

摘　　要：从盈利能力状况、资产运营状况、偿债能力状况、投资报酬状况、发展潜力状况五个方面选择了十六个财务指标评价我国上市公司的成长性;同时,选取2004年沪深两市的上市公司为研究样本,采用因子分析的方法对研究样本进行了分析,并得出了企业成长性综合评价模型。通过对研究样本按照EVA是否大于0分组,采用独立样本t检验的方法,验证企业成长性综合评价模型具有实际应用价值。This paper has comprehensively evaluated the growth capability of the listed companies in China.The evaluation is based on 16 financial indexes selected in five aspects including profitability,liability,status of capital operation,investment returns and development potential.The data of the listed companies in 2004 both in the stock markets of Shanghai and Shenzhen were employed as samples of the study and a comprehensive evaluation model on enterprise growth capability was proved as a conclusion through a factor analysis on the samples.This paper has also tested the practical application of this evaluation model by an independent-sample t-test in which the samples were divided into groups depending on positive or negative number of EVA.

关 键 词：企业成长性 综合评价 因子分析 EVA 

分 类 号：F270[经济管理—企业管理]