企业发展潜力指标对财务业绩的反映与预测——基于中国国有企业的实证研究被引量：1

Reflection and Prediction of Developing Potential to Financial Performance——An Empirical Research on Chinese State-owned Enterprises

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摘要以76家国有企业为样本,采用主成分分析方法,对发展创新能力、经营发展战略、技术装备更新水平这三个非财务指标进行整合,得到反映企业发展潜力的主成分指标,研究了该指标与企业现在和未来财务业绩之间的关系,得出企业的发展潜力的确能够反映当前的财务业绩水平并对未来业绩有显著预测作用的结论。最后,对研究结论进行了Robustness检验,先进行单变量分析验证,之后用30家工业企业的数据进行验证。 Using data from 76 state owned enterprises,this study provides evidence on the relationship between no financial measures and financial performance.The results indicate that developing potential of a company,is significantly associated with contemporary and future financial performance.This study provides us evidence to perfect our multiple performance measures.In this article,the authors integrate three non-financial measures in a scientific way when study the developing potential.These non-financial measures are： creative ability,running strategy and renewing standard of technique and equipment.In order to prove the conclusion further,the article studies the relationship between every of the three measures and financial performance.In addition,the authors test the conclusion in 30 industry companies,and the conclusion is the same.

作者张川潘飞

机构地区上海海事大学财务与会计学系上海财经大学会计学院

出处《山西财经大学学报》 CSSCI 2007年第9期118-124,共7页 Journal of Shanxi University of Finance and Economics

关键词非财务指标企业发展潜力综合业绩指标体系业绩评价 non-financial measures developing potential of company comprehensive performance measures performance measurement

分类号 F234.4 [经济管理—会计学]

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参考文献15

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二级参考文献21

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