發(fā)布時(shí)間：2018-10-12 15:42

【摘要】：以2009年長(zhǎng)三角和珠三角的民營(yíng)上市公司為樣本,在傳統(tǒng)指標(biāo)的基礎(chǔ)上,考慮公司治理和資源利用等因素,構(gòu)建影響民營(yíng)企業(yè)可持續(xù)增長(zhǎng)的因子分析模型,提煉出股東現(xiàn)金流權(quán)、控制權(quán)偏離度和赫芬達(dá)爾指數(shù)等八個(gè)影響民營(yíng)上市公司可持續(xù)增長(zhǎng)的重要因素,表明協(xié)調(diào)資源配置,提升治理水平是民營(yíng)企業(yè)實(shí)現(xiàn)可持續(xù)增長(zhǎng)的重要保證。
[Abstract]:Taking the private listed companies in the Yangtze River Delta and the Pearl River Delta as samples in 2009, considering the factors of corporate governance and resource utilization, this paper constructs a factor analysis model that affects the sustainable growth of private enterprises, and extracts the cash flow rights of shareholders. The degree of deviation of control rights and the Huffendal index are eight important factors that influence the sustainable growth of private listed companies, which indicates that coordinating the allocation of resources and improving the level of governance is the important guarantee for private enterprises to achieve sustainable growth.
【作者單位】： 南京大學(xué)會(huì)計(jì)與財(cái)務(wù)研究院;南京財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：教育部社科基金(09YJC790141) 江蘇哲社基金(08EYB020) 江蘇省教育廳人文社科基金(2011SJB79000)
【分類號(hào)】：F832.51;F276.5;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 樊行健;郭曉q，

本文編號(hào)：2266680