财务绩效研究文献综述——基于中国创业板上市公司

Review of Financial Performance Research-Based on the Gem Listed Companies in China

随着经济全球化进程,上市公司所面临的外部环境从简单、静态变得更为复杂、动态,随之上市公司财务绩效评价指标体系由单一化过渡为多元化。文章从我国创业板上市公司的角度出发,对国内与国外学者的财务绩效研究进行了梳理和归纳,并探索未来该领域的研究方向。

with the development of economic globalization,the external environment of listed companies has become more complex and dynamic and the evaluation index system of their financial performance is also of diversification.In this paper,from the point of the Chinese companies listed on GEM,summarizes the financial performance of the domestic and foreign listed companies,and explores the future direction of research in the field.