基于上市公司金融资产分类影响因素的实证分析  

An Empirical Analysis Based on Factors Affecting Classification of Financial Assets in Listed Companies

作　　者：钱晓岚[1] 林俊钦[1] 

机构地区：[1]闽江学院经济与管理学院,福建福州350108

出　　处：《渤海大学学报（哲学社会科学版）》2016年第6期50-56,共7页Journal of Bohai University:Philosophy & Social Science Edition

摘　　要：文章重点关注上市公司金融资产的分类问题。统计了2011-2015年中仅持有交易性金融资产或可供出售金融资产二者之一的沪深A股上市公司,并探讨、分析了影响金融资产分类的主导因素。研究结果显示:当企业政治敏感性越强、高管持股比例越大及金融资产占总资产的比重越大的企业更愿意持有可供出售金融资产;当一个上市公司实行高管薪酬与企业业绩挂钩的激励制度时,将金融资产分类为交易性金融资产是这类企业的第一选择。By focusing on the classification of financial assets in listed companies, esp. A-share listed companies in Shanghai and Shenzhen from 2011 to 2015, a discussion and analysis have been made of the leading factors affecting the classification of financial assets, and the research results indicate that the available-for-sale financial assets tend to be held by the companies with more sensitive political consciousness, more shares held by senior executives, and more proportion in financial assets, and that the trading financial assets are preferred by listed companies with a connection of senior executive＇s salary with the enterprise＇s performance.

关 键 词：金融资产分类 交易性金融资产 可供出售金融资产 

分 类 号：F832[经济管理—金融学]