我国高额现金持有上市公司的财务特征分析  

Analysis on Financial Characteristics of Our Country's High Cash Holdings Listed Companies

作　　者：王玉翠[1] 薛晓芬[1] 

机构地区：[1]东北石油大学经济管理学院,大庆163318

出　　处：《价值工程》2012年第5期126-127,共2页Value Engineering

摘　　要：现金持有作为一种财务决策,在我国上市公司中起到十分重要的作用。为研究高额现金持有上市公司的财务特征,文章通过选取我国2008年—2010年的上市公司为样本,通过对高额现金持有上市公司的界定,运用回归分析法,从财务方面设置获利能力与财务杠杆两个变量,对我国高额现金持有上市公司的财务特征进行分析。结果表明,我国高额现金持有上市公司具有较低的负债水平和较高的获利能力。Cash holdings, as a financial decision, play a very important role in the listed company of our country. In order to study the financial characteristics of high cash holdings listed companies, this paper chooses the listed companies as samples from 2008 to 2010 in our country. By defining the high cash holdings listed companies, using regression analysis, this paper analyzes financial characteristic of high cash holdings listed companies in our eountry from two variables, the financial aspect of profitability and financial leverage. The results show that, nut country high cash holdings listed companies have low debt levels and higher profitability.

关 键 词：高额现金持有 财务特征 获利能力 

分 类 号：F275[经济管理—企业管理]