摘要
文章选取贵州茅台为目标企业,以净资产收益率作为关键指标,探究股东财富影响因素.首先,选取衡量企业财务运行状况的指标,构建有关企业净资产收益率的指标体系;其次,运用多元逐步回归分析筛选所选的25个指标,确定7个重要的影响指标;接下来,建立企业净资产收益率增长情况的计量模型,并对结果进行若干检验,分析模型结果;最后,借助通径分析法研究若干要素对净资产收益率的作用途径,并进行总结提出针对性意见.
This paper chooses Moutai in Guizhou as the target enterprise, took the return on net assets as the key index, and explored the influencing factors of shareholders' wealth. Firstly, we selected the indicators to measure the financial performance of enterprises and constructed the index system of the return on net assets of enterprises. Secondly, we used multiple stepwise regression analysis to screen the selected 25 indicators and determine seven important impact indicators. Thirdly, we established an econometric model of the growth of the return on net assets of enterprises and gave the results. Finally, the path analysis method was used to study the effect of some factors on the return on net assets, and the corresponding suggestions were summarized.
作者
李新月
朱家明
Li Xinyue;Zhu Jiaming(School of Accounting, Anhui University of Finance and Economics;School of Statistics and Applied Mathematics, Anhui University of Finance and Economics, Bengbu, Anhui 233000 , China)
出处
《九江学院学报(自然科学版)》
CAS
2019年第2期51-56,共6页
Journal of Jiujiang University:Natural Science Edition
基金
国家自然科学基金(编号11601001)
安徽财经大学教学研究项目(编号acxkjsjy201803zd
acjyyb2018006)的研究成果之一
关键词
股东财富
影响净资产收益率指标体系
多元逐步回归分析
计量模型
通径分析
shareholder wealth
index system affecting net asset return rate
multivariate stepwise regression analysis
econometric model
path analysis