我国中小企业板块上市公司成长性实证研究

The Gowth Analysis of the Board for Small and Medium-sized Enterprises in China: A Survey

利用最新的深市中小企业板块年报数据,对成长性及相关财务指标进行了实证分析。回归分析表明,中小板企业的净利润增长率与净资产收益率显著正相关,与资产负债率显者负相关。结合实证分析的结果,对中小板块上市公司的进一步成长提出建议。

We use current annual data of listed companies in Shenzhen securities exchange to analyse the correlation between growth and financial ratios. The result showed positive correlation between net profit ratio and net assets gain, meanwhile, it took negative correlation to asset-llabillty ratio. Then we give some advice for the growth of small and medium-slzed enterprises.