摘要
文章以经典财务可持续增长模型——罗伯特C·希金斯模型为理论基础,并选取我国家中小板上市公司2009—2013年的面板数据对中小板上市公司财务可持续增长进行实证研究。研究发现:我国中小板上市公司实际增长率大于可持续增长率,存在财务过快增长的问题,在此结果基础上探究其影响因素并提出几点对策建议。
Based on the classical sustainable financial growth model, Robert C· Higgins model, this article does its empirical study on the sustainable financial growth of our countries' small and medium-sized listed corporation by selecting its panel data from 2009 to 2013. According to the study, it is found that the real growth rate of small and medium-sized listed corporation exceeds the sustainable growth rate and there exists the problem of excessive finance growth. Based on the results, this thesis probes into its influencing factors and puts forward several countermeasures.
出处
《巢湖学院学报》
2015年第5期55-59,共5页
Journal of Chaohu University
关键词
可持续增长
中小板上市公司
驱动因素
sustainable growth
small and medium-sized listed companies
driving factors
