摘要
本文计算分析了我国不同规模的工业企业财务数据 ,并在控制行业效果的基础上 ,运用统计方法对所得财务比率与企业规模的关系进行了研究。其结果表明杠杆比率和活力比率随规模显著不同 ,而清偿比率和获利能力比率在不同规模企业间无明显差异。
This thesis calculates and analyzes some finacial data of industrial enterprises in China with different size,and based on the control for class effect,this thesis does reseach on the relationship of financial ratio to enterprise size by adopting statistical method.Its result indicates that Leverage ratios and Activity ratios differ significantly across the different size groups,meanwhile,that it is also true that Liquidity ratios and Profitability ratios are constant across different size firms.
出处
《华东经济管理》
2002年第4期128-131,共4页
East China Economic Management
