我国创业板财务状况实证研究

发布时间：2018-03-04 00:16

本文选题：创业板　切入点：财务分析　出处：《河北农业大学》2012年硕士论文　论文类型：学位论文

【摘要】：创业板作为我国证券市场的重要组成部分日益成为人们关注的焦点。我国创业板自2009年10月开板以来,因其市盈率普遍较高、经营风险相对较大、盈利能力相对较弱等问题的出现,令很多投资者望而却步,静观其变,引起了社会各界对我国创业板企业及市场运行机制的广泛关注。通过将创业板与深圳主板A股、上证A股、中小企业板主要财务指标的对比分析,找出创业板财务状况变动规律,对于进一步完善我国创业板市场具有重要的理论和现实意义。本文主要内容由五部分构成。第一章为引言,重点分析了对我国创业板市场进行研究的必要性与现实性;第二章界定了相关概念,总结归纳了目前国内外创业板的研究现状,并概括了研究的主要成果;第三章阐述了实证分析的样本选取、统计方法、运用的财务指标及分析方法;第四章通过四大板块(深圳主板A股、上证A股、中小企业板和创业板)的横向对比和创业板自身的纵向对比,总结归纳了创业板目前的经营发展成果及主要问题;第五章针对上述问题提出了进一步完善我国创业板市场的建议。
[Abstract]:Gem as an important part of the securities market of China has increasingly become the focus of attention. China's gem since October 2009 since the opening, because of their generally higher earnings, business risk is relatively large, appear relatively weak profitability problems, make a lot of investors, their noses, and aroused widespread concern of the operation mechanism of enterprise and market of China's gem. The gem and the main board of the Shenzhen A shares, Shanghai A shares, comparative analysis of the main financial indicators of the SME board, find out the financial position of the gem for changes in the law, has important theoretical and practical significance to further improve the GEM market in China.
The main content of this paper consists of five parts. The first chapter is the introduction, focuses on the analysis of the necessity and reality of research on China's GEM market; the second chapter defines the related concept, summarizes the research status of the GEM market at home and abroad, and summarizes the main results of the research; the third chapter of the empirical analysis sample selection, statistical methods, financial indicators and the use of analytical methods; the fourth chapter through the four sections (the main board of the Shenzhen A shares, Shanghai A shares, the SME board and GEM) vertical contrast horizontal contrast and the gem itself, summed up the operation achievement of the current gem and main problems; fifth the above problems are put forward to further improve China's GEM market.

【学位授予单位】：河北农业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.51

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