煤炭企业公司特征与财务绩效相关性的实证研究

发布时间：2018-04-20 12:19

本文选题：公司特征 + 财务绩效　；参考：《中国煤炭》2017年08期

【摘要】：理清公司特征与财务绩效间的关系,有利于新常态下煤炭企业的对标管理与扭亏增盈。选取了2006-2015年煤炭上市公司的相关数据,在描述统计的基础上,对其公司特征与财务绩效的关系进行了回归分析。研究发现:公司规模与财务绩效显著正相关;公司负债程度与财务绩效显著负相关;在煤炭市场低迷期公司效率和成长性与财务绩效显著正相关;煤炭上市公司多元化程度与财务绩效间并不存在显著的相关关系。
[Abstract]:In order to clarify the relationship between corporate characteristics and financial performance, it is beneficial to the management of the coal enterprises under the new normal and the increase of profit. The related data of 2006-2015 years of coal listed companies are selected. On the basis of the description and statistics, the relationship between their company characteristics and financial performance is analyzed. The research shows that the scale of the company and the financial performance are found. There is significant positive correlation; the degree of corporate debt is significantly negatively related to financial performance; the efficiency and growth of the company in the coal market downturn are positively related to financial performance; there is no significant correlation between the degree of diversification and financial performance of the listed coal companies.

【作者单位】：西安科技大学管理学院;
【基金】：国家自然科学基金项目(71273207) 陕西省自然科学基金项目(2014JM9362) 陕西省教育厅人文社科重点科学研究计划(16JZ041)
【分类号】：F406.7;F426.21

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