创业板块首批上市公司财务业绩动态评价  

Dynamic Assessment on Financial Performance of First Listed Companies in the Growth Enterprises Market

作　　者：刘语嫣 睢忠林[1] LIU Yu-yan SUI Zhong-lin(School of Business Administration at Jilin Engineering Normal University, Changchun Jilin 130052, China)

机构地区：[1]吉林工程技术师范学院工商管理学院,吉林长春130052

出　　处：《吉林工程技术师范学院学报》2017年第4期82-85,共4页Journal of Jilin Engineering Normal University

摘　　要：我国创业板自2009年10月深圳交易所挂牌启动以来,社会各界对其投资价值及市场制度建设的关注日益提升。文中在阐述创业板上市公司相关理论基础上,以我国创业板首批上市28家公司的财务报表为依据,运用功效系数法,构建财务业绩评价指标体系,对创业板上市公司的2009-2015年进行了财务业绩综合动态分析。结果显示,财务业绩总体水平始终处于较低水平,呈现下滑趋势,应该加强创业板上市公司监督与考察、提高经营绩效、优化投资者结构。Increasing attention has been paid to the investment value and market system construction of the growth enterprises market since it was started in Oct 2009 in Shenzhen. On the basis of an introduction to related theories, the paper established a financial performance indicator assessment system with efficacy coefficient according to the financial statements of first 28 listed companies in the market, and then made a comprehensive and dynamic analysis of the financial performance of these companies from 2009 to 2015. The result shows that their general performance remains at a lower level on a declining curve. It indicates that supervision and review should be reinforced on the companies in the market to improve their performance and optimize the structure of investors.

关 键 词：创业板上市公司 财务业绩 功效系数法 

分 类 号：F275[经济管理—企业管理] F224[经济管理—国民经济]