中小板高科技企业上市前后财务绩效变化实证研究  

Positive Research on Financial Performance Change before and after Listing by High-tech Enterprises in SME Board

作　　者：王分棉[1] 邱红[2] 刘运兴[1] 

机构地区：[1]对外经济贸易大学国际商学院,北京100029 [2]五邑大学,广东江门529020

出　　处：《中原工学院学报》2011年第3期33-37,共5页Journal of Zhongyuan University of Technology

基　　金：广东省自然科学基金项目(8452902001001564)

摘　　要：选取中小板85家高科技企业作为样本,利用SPSS16.0对这些企业财务绩效指标在上市前后的差异进行显著性检验.结果表明:高科技企业的偿债能力有所增强,股东权益比例有所提高;但是企业的发展能力并没有明显改善;企业的盈利能力、运营能力、现金流产生能力却都出现了显著的下降.The paper chooses 85 high-tech enterprises in SME board as samples for test of significance approach to their financial performance before and after going public.The research shows that their ability to owe debt and the proportion of the stockholder＇s equity are improving.On the other hand,the development ability improves slightly.Moreover,the abilities of profitability,operation,and cash flow creation fall extrordinarily.

关 键 词：中小板 高科技企业 财务绩效 

分 类 号：F276[经济管理—企业管理]