摘要
以江苏省部分上市公司作为样本,从其财报中选出相关财务指标,构建财务评价指标体系。根据分析结果,理论联系实际,针对上市公司如何有效地提升财务竞争力,从宏观和微观两个层面提出合理的对策建议。
Some listed companies in Jiangsu province were selected as samples,and relevant financial indicators were selected from their financial reports to construct a financial evaluation index system.According to the analysis results,integrating theory with practice,aiming at how to effectively enhance the financial competitiveness for listed companies,the paper put forward rationalization countermeasures and suggestions from both macro and micro levels.
作者
聂卫东
陈实
NIE Wei-dong;CHEN Shi(Jinling Institute of Technology,Nanjing 211169,China)
出处
《金陵科技学院学报(社会科学版)》
2018年第4期6-10,共5页
Journal of Jinling Institute of Technology(Social Sciences Edition)
基金
金陵科技学院高层次人才启动费资助项目(jit-rcyj-201509)
江苏高校品牌专业建设工程资助项目(PPZY2015A073)
江苏省高等教育学会重点调研课题(16ZD009)
关键词
上市公司
财务竞争力
指标体系
评价
江苏
listed companies
financial competitiveness
index system
evaluation
Jiangsu