發(fā)布時(shí)間：2019-01-01 15:49

【摘要】：本文選取2012-2015年我國滬深兩市上市企業(yè)為初始研究對(duì)象,分析了CFO財(cái)務(wù)執(zhí)行力、投資效率與企業(yè)市場(chǎng)價(jià)值三者之間的關(guān)系,更進(jìn)一步分析了CFO財(cái)務(wù)執(zhí)行力在投資效率與企業(yè)市場(chǎng)價(jià)值關(guān)系的調(diào)節(jié)效應(yīng)。研究表明:企業(yè)的投資效率與企業(yè)價(jià)值之間顯著正相關(guān),即企業(yè)的非投資效率越低,企業(yè)的價(jià)值提升越快;企業(yè)CFO的財(cái)務(wù)執(zhí)行力越強(qiáng),企業(yè)的投資效率就越高,有利于企業(yè)價(jià)值的提升,即CFO財(cái)務(wù)執(zhí)行力對(duì)投資效率與企業(yè)價(jià)值之間的正相關(guān)具有促進(jìn)作用。
[Abstract]:In this paper, we select the listed enterprises of Shanghai and Shenzhen stock markets in China from 2012-2015 as the initial research object, and analyze the relationship among the financial execution ability, investment efficiency and market value of CFO. Furthermore, this paper analyzes the adjustment effect of CFO financial execution on the relationship between investment efficiency and enterprise market value. The research shows that the investment efficiency of enterprises is significantly positively correlated with the value of enterprises, that is, the lower the non-investment efficiency of enterprises, the faster the promotion of enterprise value; The stronger the financial execution of CFO, the higher the investment efficiency, which is conducive to the promotion of enterprise value, that is, the positive correlation between investment efficiency and enterprise value is promoted by CFO financial execution.
【作者單位】： 河南牧業(yè)經(jīng)濟(jì)學(xué)院會(huì)計(jì)學(xué)院;
【分類號(hào)】：F275;F832.51

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相關(guān)期刊論文 前4條

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3 黃s，

本文編號(hào)：2397769