發(fā)布時(shí)間：2018-03-13 09:40

  本文選題：財(cái)務(wù)柔性　切入點(diǎn)：企業(yè)價(jià)值　出處：《財(cái)會(huì)月刊》2017年23期 　論文類(lèi)型：期刊論文

【摘要】：提升企業(yè)價(jià)值是企業(yè)最基本的利益訴求。以2011~2015年為研究期間,深滬兩市A股上市公司為樣本,環(huán)境不確定性為基本視角,探究企業(yè)儲(chǔ)備的財(cái)務(wù)柔性和企業(yè)規(guī)模與企業(yè)價(jià)值的相關(guān)性。研究發(fā)現(xiàn):企業(yè)儲(chǔ)備適量財(cái)務(wù)柔性可以提升其價(jià)值;不確定的環(huán)境會(huì)阻礙企業(yè)價(jià)值的提升,但這種負(fù)面影響可以通過(guò)儲(chǔ)備相應(yīng)的財(cái)務(wù)柔性來(lái)抑制或消除;企業(yè)追求規(guī)模效益,會(huì)對(duì)其價(jià)值提升產(chǎn)生阻礙作用,但儲(chǔ)備財(cái)務(wù)柔性可以削弱該作用。
[Abstract]:The promotion of enterprise value is the most basic interest demand of enterprises. During the period of 2011 ~ 2015, A share listed companies in Shenzhen and Shanghai stock markets are taken as samples, and environmental uncertainty is the basic angle of view. This paper explores the financial flexibility of the enterprise reserve and the correlation between the enterprise size and the enterprise value. It is found that the appropriate amount of the financial flexibility of the enterprise reserve can enhance its value, and the uncertain environment will hinder the promotion of the enterprise value. However, this negative influence can be restrained or eliminated by the corresponding financial flexibility of the reserve, and the enterprise's pursuit of scale benefit will hinder its value enhancement, but the reserve financial flexibility can weaken this role.
【作者單位】： 武漢科技大學(xué)管理學(xué)院;
【分類(lèi)號(hào)】：F275;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前6條

1 王滿;許諾;田e，

本文編號(hào)：1605822