企业金融资产配置研究现状分析  

Analysis on the Status Quo of Research on Enterprise Financial Asset Allocation

作　　者：赵珩芳 李玉菊[1] 庄雨锦 陈静波 ZHAO Hengfang;LI Yuju;ZHUANG Yujin;CHEN Jingbo(Beijing Jiaotong University,Beijing 100044)

机构地区：[1]北京交通大学,北京100044

出　　处：《中国商论》2022年第10期92-94,共3页China Journal of Commerce

基　　金：北京市级大学生创新创业训练计划资助项目(202210004135)。

摘　　要：近年来,我国金融化进程逐步深化,但在实务中公司治理结构未能与金融化相适应,导致市场价值波动较大,加大了社会金融风险与企业财务风险。本文从金融资产的分类、配置现状、配置效果等方面对学术界关于非金融企业金融资产配置的研究文献进行了梳理,希望对企业金融资产配置的进一步深入研究提供参考。In recent years,the process of fi nancing in China has gradually deepened,but in practice,the company’s governance structure has not been compatible with fi nancing,which has led to a greater fl uctuation in market value and increased social fi nancial risks and corporate fi nancial risks.This article sorts out the research literature in the academic community on the financial asset allocation of non-financial enterprises from the aspects of classification,allocation status,and allocation eff ects of fi nancial assets.It is hoped that it can provide reference for further in-depth research on the fi nancial asset allocation of enterprises.

关 键 词：金融资产配置 文献梳理 研究现状分析 企业绩效 实体企业 

分 类 号：F832.21[经济管理—金融学]