本文選題：財務(wù)柔性　切入點：企業(yè)價值　出處：《農(nóng)村經(jīng)濟》2017年10期 　論文類型：期刊論文

【摘要】：隨著經(jīng)濟全球化的發(fā)展,當(dāng)今企業(yè)所面臨的經(jīng)濟環(huán)境充滿了不確定性,保持一定的財務(wù)柔性對于企業(yè)而言也越來越重要。尤其是在我國重點發(fā)展農(nóng)業(yè)的區(qū)域,其對于財務(wù)柔性管理工作的質(zhì)量會對未來中國農(nóng)業(yè)的發(fā)展產(chǎn)生重大影響�；诖�,本文首先梳理了財務(wù)柔性對企業(yè)價值的相關(guān)文獻,然后在回顧財務(wù)柔性相關(guān)理論的基礎(chǔ)上,以中國2010~2015年度A股農(nóng)業(yè)上市公司為樣本,度量了我國40家農(nóng)業(yè)上市公司的財務(wù)柔性,運用面板模型實證研究了財務(wù)柔性與我國農(nóng)業(yè)上市公司價值的關(guān)系。研究發(fā)現(xiàn),我國農(nóng)業(yè)上市公司儲備的財務(wù)柔性增加會促進企業(yè)價值的提升。
[Abstract]:With the development of economic globalization, the economic environment facing enterprises is full of uncertainty. It is more and more important for enterprises to maintain certain financial flexibility. The quality of financial flexibility management will have a significant impact on the development of Chinese agriculture in the future. Based on this, this paper firstly combs the relevant literature on the value of financial flexibility to enterprises, and then reviews the relevant theories of financial flexibility. In this paper, the financial flexibility of 40 agricultural listed companies in China is measured with the sample of A share agricultural listed companies in 2010 / 2015. The relationship between financial flexibility and the value of agricultural listed companies in China is studied by using panel model. The increase of financial flexibility of agricultural listed companies will promote the value of enterprises.
【作者單位】： 四川大學(xué)經(jīng)濟學(xué)院;
【分類號】：F302.6;F324;F832.51
，

本文編號：1582461