高校系上市公司财务绩效综合评价研究

发布时间：2018-03-13 01:19

本文选题：高校系上市公司　切入点：财务绩效　出处：《会计之友》2017年15期 　论文类型：期刊论文

【摘要】：高校系上市公司作为产学研合作的主要组织形式,在科技成果转化为市场竞争力方面起着重要作用。文章针对我国A股市场中28家高校系上市公司,以其2015年的财务信息为依据,选取了能够反映高校背景特点的14项财务绩效评价指标,借助因子分析模型,计算了因子得分与排名,并将实证结果进行了较为深入的综合评价与比较。结果显示,高校系上市公司整体盈利能力偏低,财务竞争力两极分化,产学研合作效率较低,但其创新性和成长性发展空间大。文章的研究结论对高校系上市公司财务绩效的提升与公司整体的健康发展具有一定启示作用。
[Abstract]:As the main organization form of the cooperation between industry, college and research, the listed companies of university departments play an important role in the transformation of scientific and technological achievements into market competitiveness. This paper aims at 28 listed companies of colleges and universities in China's A-share market. On the basis of its financial information in 2015, 14 financial performance evaluation indexes which can reflect the background characteristics of colleges and universities are selected, and the factor scores and rankings are calculated with the help of factor analysis model. The results show that the overall profitability of the listed companies in colleges and universities is on the low side, the financial competitiveness is polarized, and the efficiency of industry, university and research cooperation is low. However, its innovation and growth have a large space for development. The conclusion of this paper has a certain enlightening effect on the promotion of financial performance of listed companies in colleges and universities and the healthy development of the company as a whole.
【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(NSFC71472144) 陕西省教育厅科学研究计划项目(14JK1446、13JK0182) 西安科技大学博士启动基金项目(2015QDJ081、2015QDJ080)
【分类号】：G647.5

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