摘要
我国经济处于中高速增长的状态,国家出台多项经济政策鼓励投资行为,活跃的交易市场环境为企业投资奠定了基础。上市公司在出现财务冗余的时候,管理者往往通过风险投资来解决资金冗余的问题,针对国农科技公司高管面临投资机会的时候缺少决策依据的问题,基于财务冗余的视角,研究国农科技公司财务冗余及其结构对投资规模的影响,以期为国农科技公司的投资决策提供参考,同时提出相关的优化措施。
China's economy is in a state of medium and high speed growth.The state has issued a number of economic policies to encourage investment,and the active trading market environment has laid a foundation for enterprise investment.Listed companies in the event of a financial redundancy,managers often to solve the problems of redundant funds through risk investment.In view of the agricultural science and technology executives facing investment opportunities when lack of decision-making problem,this paper,based on the perspective of financial redundancy,studies the agricultural science and technology company financial redundancy and its influence on investment scale structure,in order to provide a reference for the agricultural science and technology of the company s investment decision-making,and puts forward relevant optimization measures.
作者
张逸琳
康鑫
王京
ZHANG Yi-lin;KANG Xin;WANG Jing(School of Economics and Management,Harbin University of Science ang Technology,Harbin 150040,China)
出处
《科技与管理》
2018年第6期90-96,共7页
Science-Technology and Management
基金
黑龙江省哲学社会科学研究规划项目(16GLC07)
关键词
财务冗余
投资规模
回归分析法
financial redundancy
investment scale
regression analysis method