摘要
2020年是"十三五"规划的收官之年,在国内外复杂经济环境大背景下,中国物流产业迎来发展机遇的同时也面临着挑战。文中首先对财务冗余、股权结构的相关概念进行文献梳理,在此基础上提出相关假设。然后选取2015-2019年物流A股上市公司作为样本,建立回归模型进行检验。接着用SPSS软件根据回归模型针对股权结构与财务冗余的关系进行回归分析,根据回归结果得出相关研究结论,并提出相应政策建议。
The year 2020 is the final year of the 13th Five-Year Plan.Against the backdrop of complex economic environment at home and abroad,China’s logistics industry is facing both development opportunities and challenges.In this paper,the relevant concepts of financial redundancy and equity structure are reviewed in the literature,and the relevant assumptions are put forward on this basis.Then,the logistics A-share listed companies from 2015 to 2019 are selected as samples to establish A regression model for testing.Then SPSS was used to conduct regression analysis on the relationship between equity structure and financial redundancy according to the regression model,and relevant research conclusions were drawn according to the regression results,and corresponding policy and suggestions were put forward.
作者
常曦元
姚芊
CHANG Xi-yuan;YAO Qian(School of Management,Shanghai University of Engineering Science,Shanghai 201620,China)
出处
《物流工程与管理》
2021年第4期135-138,共4页
Logistics Engineering and Management
关键词
物流企业
财务冗余
股权结构
logistics enterprise
financial redundancy
ownership structure