摘要
本文以深交所中小企业板块27家上市公司为样本,从盈利与成长角度,全面地分析中小企业财务现状。采用横向对比的方法,概述中小企业板块上市公司的财务状况,采用纵向分析的方法,考量中小企业板上市公司成长状况,从财务角度为中小企业的成长研究以及政府政策制定提供依据。
The financial state of small companies, listed in stock market of small companies, will be discussed in this paper focused on the ability of profit and growth. The financial states will be summarized with the method of horizontal analysis, the growth will be calculated with the method of vertical analysis , and then provide the reference for study and decision - making.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第4期27-31,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
基金
国家自然科学基金资助项目(70173045)
华南农业大学国家重点学科建设基金
关键词
中小企业
企业成长
财务状况
small companies
growth of companies
financial state
