对深沪A股各行业财务指标的统计分析  

The Statistic Analysis of the Financial Data of Different Industries for the A\|Stock Listed Companies in Shenzhen Stock Exchange & Shanghai Stock Exchange

作　　者：张润钢[1] 卢俊[2] 

机构地区：[1]华南理工大学电子与信息学院,广东广州510641 [2]清华大学经管学院,北京100084

出　　处：《系统工程理论与实践》1999年第10期49-54,103,共7页Systems Engineering-Theory & Practice

摘　　要：以资本结构理论为指导，对我国上市公司财务数据进行了统计、分析． 首先从整体上介绍了我国上市公司的概况，接着研究了我国上市公司４５ 个行业的平均财务杠杆与资本结构的关系；然后统计了上市公司４５ 个行业平均的财务杠杆、固定资产比重、流动资产比重。Based on the theory of the capital structure, this paper analyzes the financial data of the listed companies of our country. First, we introduce the general situation of the listed companies of our country from the whole. Second, we research the relation of the capital structure and the average financial level of 45 industries of our country. Third, we put in order the average financial level and the fixed assets proportion and the working assets proportion of these 45 industries, and discuss the relation between the above three factors.

关 键 词：财务杠杆 行业特性 A股 股票 证券市场 

分 类 号：F832.5[经济管理—金融学]