我国上市公司财务困境与公司业绩之关系分析  

On Relation between Financial Distress and Corporate Performance in Chinese Listed Firms

作　　者：章之旺[1] 邵君利[2] 薛野[2] 

机构地区：[1]厦门大学管理学院,厦门361005 [2]南京审计学院,南京210029

出　　处：《上海立信会计学院学报》2005年第2期5-9,共5页Journal of Shanghai Lixin University of Commerce

基　　金：江苏省哲学社会科学研究"十五"规划基金项目(编号: 04EYC042)

摘　　要：文章通过对上市公司陷入财务困境后采取的重组措施以及重组前后公司业绩的定量分析,初步回答了我国上市公司财务困境与公司业绩的关系问题。This paper gives a quantitative analysis of the listed firms that have fallen in financial distress and taken some restructuring measures. Financial performance before and after restructuring has been compared. It gives an initial answer to the relation between financial distress and corporate performance in Chinese listed firms.

关 键 词：财务困境 公司业绩 重组 

分 类 号：F234.4[经济管理—会计学]