企业经营绩效影响因素的实证研究

The Research of Influential Factors of the Operating Performance

以2005-2007年沪深两市的制造行业的上市公司作为研究样本,研究企业经营绩效的影响因素。结果发现:企业经营绩效与资产负债率显著正相关,与企业经营活动的现金流量净额正相关,但是并不显著;企业经营绩效与企业的长期负债比率和主营业务收入增长率显著正相关。

This paper use the manufacture＇s corporation hu-shen markets as research sample and study the influential factors of operating performance. The results show that operating performance is positively correlated with the Ratio of Assets and Liabilities , net flow of cash, Ratio of Assets and Long-time Liabilities and the main revenue remarkably. Operating performance is positively correlated with the net cash of flow,but it is not remarkable.