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近年来,公司的成长性与规模逐步成为衡量公司价值研究领域最为突出的热点问题。中小企业如何适应市场竞争环境抵御风险生存下来,如何在变革和创新中持续发展是市场经济对企业的严峻挑战。规模与成长性是检验企业生存和发展潜力的基本标准,即衡量公司经营状况和发展前景的一项重要指标。对中小板上市公司而言,进行合理的成长性和规模分析,不仅为公司经营决策提供参考依据,同时也对相关投资者判断选择具有一定的指导作用。本文尝试从财务角度出发,通过建立成长性及规模与公司价值的模型,检验三者之间的相关性,为投资者的投资决策提供参考。
In recent years, the company’s growth and scale have gradually become the most prominent hot issues in the field of corporate value research. How SMEs adapt to the competitive environment of the market to survive the risks and how to sustain their development in the fields of reform and innovation are the severe challenges the SMEs face to the enterprises. Scale and growth is to test the basic criteria for business survival and development potential, that is, a measure of the company’s operating conditions and development prospects of an important indicator. For the small and medium-sized listed companies, the reasonable growth and scale analysis not only provide reference for the company’s business decision-making, but also have some guidance to the investors. This article attempts to establish a model of growth, scale and company value from the financial point of view, test the correlation between the three, and provide reference for investors’ investment decisions.