财务视角下上市公司盈利模式的有效性研究

发布时间：2018-06-05 15:00

本文选题：财务视角 + 财务指标　；参考：《财会月刊》2014年12期

【摘要】：公司特质决定了盈利模式的差异,选择适合自身特质的盈利模式可以发挥企业的核心竞争力。本文为寻找一种判断公司当前盈利模式是否有效的方法,将公司盈利方式按贡献度高低分为三种基本模式,即销售获利型、作业效率型和财务杠杆型,运用SPSS工具建立了这三种盈利模式的量化模型,将财务成果指标分别代入三类模型中,其中影响最大值所对应的盈利模式为企业最有效的获利模式,并利用沪深两市A股上市公司2008年财务指标进行实证检验。结果表明,本文所提出的方法具有稳定性,可为上市公司调整盈利模式提供借鉴。
[Abstract]:The characteristics of the company determine the difference of the profit model, and the choice of the profit model suitable for its own characteristics can give play to the core competitiveness of the enterprise. In order to find a way to judge whether the company's current profit model is effective or not, this paper divides the profit mode into three basic models according to its contribution degree, that is, sales profit model, operation efficiency type and financial leverage type. The quantitative models of these three profit models are established by using SPSS tools, and the financial achievement index is substituted into the three models respectively. The profit model corresponding to the maximum value is the most effective profit model for the enterprise. And using Shanghai and Shenzhen A-share listed companies in 2008 financial indicators to carry out an empirical test. The results show that the proposed method is stable and can be used as a reference for listed companies to adjust their profit models.
【作者单位】：哈尔滨工业大学管理学院;
【分类号】：F832.51;F275

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