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资产与收益相互关系的一般性分析已见到不少,但资产结构与收益质量相互关系的研究还不多见,本文的实证描述从两个不同的层面展开,选择财务管理学的资产分类作为资产结构的基本度量指标,实证考察其与收益质量指标间的关系,其方法是选取沪市公共事业类上市公司的财务数据作为研究样本,用数理统计学的线性回归方程作为统计模型,实证结果证实资产结构与收益质量存在关系。尝试用实证方法描述财务资产结构与收益质量的关联程度,为今后深入探析资产结构与收益的关系提供思路和借鉴。
The general analysis of the relationship between asset and income has seen quite a few, but the relationship between asset structure and earnings quality is still rare. The empirical description of this article starts from two different levels. Choosing the asset classification of financial management as The basic measure of asset structure, the empirical study of its relationship with the return of quality indicators, the method is to select the Shanghai Public Utilities listed companies in the financial data as a sample of the study, mathematical statistics using the linear regression equation as a statistical model, the empirical results Confirm the relationship between asset structure and revenue quality. Try to use empirical methods to describe the relationship between the structure of financial assets and the quality of returns, and provide ideas and lessons for the future in-depth analysis of the relationship between asset structure and earnings.