摘要
以沪深交易所33家环境保护类上市公司为研究样本,检验上市公司流动资产结构与运营绩效的关系,分析企业经理人投资效率。研究发现:应收账款、存货均与加权平均净资产收益率存在显著正相关关系,货币资金与加权平均净资产收益率呈不显著负相关关系。实证结果与现有环保类上市公司BOT经营模式一致,且流动资产中应收账款和存货的运营管理是公司运作的关键因素。
With the research samples of 33 domestic environmental protection listed companies,the relationship between the current asset and enterprise performance in the listed company was inspected empirically,and the enterprise manager′s investment efficiency was also analyzed in the paper.The research found that the positive correlation relationship between the receivable accounts and weighted average ROE is significant,so is the stock account.It is consistent with the BOT management mode in the existing environmental protection listed company,and the operating management of receivable accounts and the stock is a key factor for the company′s operation.
出处
《湖北工业大学学报》
2015年第3期47-50,共4页
Journal of Hubei University of Technology
基金
教育部人文社科研究基金项目(12YJC790021)
湖北循环经济发展研究中心开放基金项目(HXFKY1418)
湖北省国资委项目(2013HJ083)
