机构地区: 对外经济贸易大学国际商学院
出 处: 《中原工学院学报》 2011年第3期33-37,共5页
摘 要: 选取中小板85家高科技企业作为样本,利用SPSS16.0对这些企业财务绩效指标在上市前后的差异进行显著性检验.结果表明:高科技企业的偿债能力有所增强,股东权益比例有所提高;但是企业的发展能力并没有明显改善;企业的盈利能力、运营能力、现金流产生能力却都出现了显著的下降. The paper chooses 85 high-tech enterprises in SME board as samples for test of significance approach to their financial performance before and after going public.The research shows that their ability to owe debt and the proportion of the stockholder's equity are improving.On the other hand,the development ability improves slightly.Moreover,the abilities of profitability,operation,and cash flow creation fall extrordinarily.