建立我国上市公司业绩综合评价指标体系

A Set of Improved Finan-cial Indicators Evaluati ng the Overall Performance of Publi cly-owned Corpora-tions with University Back-ground

本文在现有研究的基础上，建立了一套比较完善而全面的上市公司经营业绩综合评价指标体系。高校概念上市公司是高新技术上市公司中一个十分引人注目的组成部分。本文以1999 年在沪深两市交易的4 家典型的高校概念上市公司为样本，运用上述体系对这些公司的会计数据进行综合分析与比较，以验证这套体系的合理性并从中得出一些关于发展我国高新技术企业的有益建议。

In this paper, a set of improved financial indicators are defined to evaluate the overall performance of publicly-owned corporations with university background.Furthermore,two types of adequate development modes are established according to sample analysis on 4 such typical corporations traded on Shanghai and Shenzhen Securities Exchanges in 1999.