摘要
本文基于我国军工上市公司近5年来的数据,重点分析了整体上市对军工企业净资产收益率的影响,以期探究整体上市与军工企业盈利能力之间的关联。最后得出结论,虽然改善效果不显著,但整体上市确实能促进军工企业经营绩效的改善。
This paper based on the data of China＇s military listing Corporation in recent 5 years , selec- tively analysis the implication for military enter- prises＇ Rate of Return on Common Stockholders＇ Equity on overall listing, to explore the correlation between overall listing and profitability of military enter- prises. The study concluded that overall listing can promote military enterprises operation performance, though the effect is not significant.
出处
《特区经济》
2014年第11期128-129,共2页
Special Zone Economy
基金
陕西省军民融合研究基金项目(12JMR09)
关键词
军工企业
整体上市
盈利能力
净资产收益率
military enterprises
overall listing
profitability
Rate of Return on Common Stockholders＇Equity
