中国中小企业IPO前后经营绩效变化问题研究

Study on Chinese Small and Medium-sized Enterprises' Pre-IPO and Post-IPO Performance

选取净资产收益率和净利润增长率代表二板市场发展能力和盈利能力的两个指标,通过wilcoxon符号秩检验的方法对中小企业上市融资前后的经营绩效变化问题进行实证研究,探究我国二板市场上中小企业的IPO效应,并提出相应的政策建议。

This paper selects two indexes which can represent the development ability and profitability of the second board market, namely ROE and net profit growth rate. Through wilcoxon symbol rank test method, the empirical study can be carried out about the financing performance of business performance before and after concerning small and medium-sized enterprises, and the second board market was ex- plored IPO effects existing in small and medium-sized enterprises and the corresponding policy recommen- dations have been given.