摘要
基于财务指标采用灰色关联度分析法对金融类上市公司的成长性进行评价,同时基于市盈率指标对金融类上市公司成长性进行排名。通过比较发现:上市公司的成长性与市盈率之间有着微妙的关系,资本市场越完善,上市公司的成长性与市盈率的相关性就越强。因此,资本市场的监管者要加强资本市场的信息管理,上市公司的经营者要完善公司的经营管理,证券投资者要正确对待两大指标,最终实现企业市场价值最大化和股东财富最大化。
Based on the financial indicators, this article adopts gray correlation analysis method (GRA), evaluates the growth of financial listed companies, and ranks the growth of financial listed companies based on Price/Earnings ratio. The comparative analysis indicates there exists a subtle relationship between growth and Price/Earning ration of the listed companies. The more developed the capital market is, the much stronger the growth and P/E ration of these companies are. Therefore, the capital market supervisors should intensify the information management, and the listed company managers should enhance the corporate governance, and the security investors should treat the two indicators appropriately, with a goal to maximize market value of companies and the wealth of the shareholders.
出处
《南京工业大学学报(社会科学版)》
2011年第1期76-80,共5页
Journal of Nanjing Tech University:Social Science Edition
基金
国家软科学基金项目(2010GXS5D209)
南京工业大学青年教师学术基金
关键词
金融类上市公司
成长性
评价分析
financial listed companies
growth
evaluation analysis