作者：柴广成张颖斌
页数：12,271页
出版社：科学技术文献出版社
出版日期：2019
ISBN：9787518962037
电子书格式：pdf/epub/txt
内容简介
本书通过实证研究, 从公司治理、政府政策、社会责任和宏观经济四个维度对中国企业财务绩效的影响因素进行进一步分析, 探讨了我国不同行业中各种因素对企业绩效的具体影响情况。
本书特色
中国企业财务绩效的影响因素包括经济因素、技术因素、管理因素等。经济因素主要指的是国家宏观经济是否稳定，企业寄存在国家之中，没有脱离国家的企业，因而国家宏观经济环境是企业运营的基础，对企业的财务绩效产生了直接的影响。快速增长的宏观经济有利于企业生存盈利，提高了企业财务绩效；反之，逐步退化的宏观经济阻碍了企业生产经营，对企业财务绩效具有显著抑制作用。技术因素主要在于技术创新，技术创新可以提高生产效率，创造更多的剩余价值，为企业盈利提供可能，因而技术创新是提高企业财务绩效不可或缺的部分。当前，全球经济持续低迷，中国经济稳步增长主要得益于创新驱动、新旧动能转换等一系列创新举措，使得中国企业科技焕然一新，带动了中国企业生产技术的迅猛发展，多数企业财务绩效得到提高。企业提高财务绩效离不开管理因素。管理因素主要是指企业的管理制度，当前科技发展逐步解放手工劳动，管理制度落后反而限制了生产力的发展，企业盈利空间持续减小，势必会损害企业财务绩效，因而与时俱进的管理制度已经成为助力企业发展、提高财务绩效的重要因素。
目录
第1篇 公司治理
第1章 我国金融行业内部控制和创新活动对公司价值影响 ··········3
1.1 绪论 ·········································································4
1.2 文献综述和研究假设 ····················································5
1.3 研究设计 ···································································6
1.3.1 模型建立 ································································6
1.3.2 样本选择与数据来源 ·················································7
1.3.3 变量定义与度量 ·······················································7
1.4 实证结果及分析 ··························································8
1.4.1 描述性统计 ·····························································8
1.4.2 相关性分析和共线性检验 ···········································9
1.4.3 总体回归结果分析 ···················································11
1.5 结论与建议 ······························································11
1.5.1 研究结论 ·······························································11
1.5.2 建议 ·····································································12
参考文献 ········································································12
2
第2章 新常态环境下内部控制对证券公司经营效率影响研究 ·····15
2.1 绪论 ·······································································15
2.2 文献综述 ·································································16
2.3 研究方法 ·································································16
2.4 基于DEA模型的证券公司实证分析 ······························17
2.4.1 样本、数据的选择 ···················································17
2.4.2 运行结果及分析 ······················································18
2.5 Tobit回归分析 ·························································20
2.5.1 样本选取 ·······························································20
2.5.2 模型设定 ·······························································21
2.5.3 模型假设 ·······························································21
2.5.4 实证结果及分析 ······················································21
2.6 结论 ·······································································23
参考文献 ········································································24
