摘要
本文以创业板计算机、通信与其他电子设备制造业上市公司2015~2018年的数据为样本,研究盈余结构、投资效率与企业绩效的关系,发现盈余结构与企业绩效存在一定程度的相关性,稳定的盈余结构与企业绩效呈负相关关系,与非效率投资呈正相关关系,非效率投资与企业绩效呈负相关关系。对盈余结构、投资效率与企业绩效关系进行探究,可以增强管理者对企业盈余结构与投资效率的重视度,为信息使用者提供决策支持,从而增强企业的核心竞争力。
Based on the data of the listed companies in the computer,communication and other electronic equipment manufacturing industries of the growth enterprise market from 2015 to 2018,this paper studies the relationship between earnings structure,investment efficiency and corporate performance,and finds that there is a certain degree of correlation between earnings structure and corporate performance.To explore the relationship among earnings structure,investment efficiency and enterprise performance can enhance managers’attention to earnings structure and investment efficiency,provide decision support for information users,and enhance the core competitiveness of enterprises.
作者
路世昌
王木子
LU Shichang;WANG Muzi(College of Business Administration,Liaoning Technical University,Huludao 125105)
出处
《科技促进发展》
CSCD
2020年第7期841-847,共7页
Science & Technology for Development
关键词
过度投资
投资不足
盈余结构
公司绩效
overinvestment
underinvestment
earnings structure
corporate performance
作者简介
路世昌,博士,教授,研究方向:管理学、企业战略与经济决策等;通讯作者:王木子,在读硕士研究生,研究方向:公司理财。
