摘要
采用罗伯特·C·希金斯的可持续增长理论模型,运用T检验法,对我国林业上市公司可持续增长问题进行实证研究。得出结论是:我国林业上市公司实际增长率大于可持续增长率,且未实现可持续增长。为此,本文从影响林业上市公司可持续增长率的四个财务因素入手研究,详细剖析了林业上市公司可持续增长率下滑的主要原因,在此基础上,有针对性地提出了若干参考建议。
This article uses Robert C Higgins's sustainable growth model and the T inspection method to analyze the sustainable growth problem of the forestry listed companies in our country. The conclusion is that the actual growth rates of forestry listed companies are higher than the sustainable growth rate of them. And these companies were not in the position of sustainable development. Therefore, this article analyzes the main reasons that decrease the sustainable growth rate from four financial factors, which influence the sustainable growth ratio. On such basis, we put forward some reference proposals.
出处
《技术经济》
2007年第6期37-40,53,共5页
Journal of Technology Economics
关键词
林业上市公司
可持续增长
可持续增长率
实际增长率
the forestry listed companies
sustainable growth
sustainable growth rate
actual growth rate