摘要
为了验证企业绩效评价模型在区域性上市公司的分析效果,文章选取了535家广东省上市公司的六大会计要素指标数据为观测样本,以企业净利润为被解释变量,采用多元回归方法构建企业绩效评价模型,并在此基础上对不同行业的上市公司的六大会计要素指标质量特征进行实证分析。分析结果表明,该模型能够反映变量之间的依存关系,总体模拟水平较高,回归的结果适用于区域性上市公司的企业绩效评价。
In order to verify the effectiveness of the corporate performance evaluation model in regional listed companies,the article selected six accounting indicators from 535 listed companies in Guangdong Province as samples,and constructed the model using multiple regression methods with corporate net profit as the dependent variable.On this basis,the six accounting element indicators in different industries are analyzed empirically.The analysis results suggest that the model can reflect the dependence between variables,and the overall simulation effect is high.In addition,the regression results are applicable to the corporate performance evaluation of regional listed companies.
作者
杨俏文
姚永红
Yang Qiaowen;Yao Yonghong(Guangzhou Huashang College,Guangzhou 510000)
出处
《中阿科技论坛（中英文）》
2023年第11期75-79,共5页
China-Arab States Science and Technology Forum
基金
广州华商学院校内项目(2019HSDS02,HS2022ZDJS01)。
关键词
上市公司
绩效评价
回归模型标准
会计要素特征
Listed company
Performance evaluation
Regression model standards
Characteristics of accounting elements
