作　　者： ;

机构地区： 江门职业技术学院经济管理系

出　　处： 《华东经济管理》 2006年第10期105-108,共4页

摘　　要： 在证券市场上,上市公司年度报告是联系上市公司与投资者之间最重要的纽带。文章以我国高新技术上市公司为研究对象,通过对其年度报告信息特征进行全面深入的实证分析,发现高新技术上市公司在资产负债率、技术与研发人员比率、大专及大专以上学历人员比率、管理人员持股率等四个指标与非高新技术上市公司的信息特征存在显著性差异,具有自身的行业特征。 The annual report of listed companies is the key link between listed companies and investors in the security market. Taking the listed companies of New-Hi tech in our country as the research object, through the method of the statistical research to analyze significant differences in the features of the information in the annual report between the New-Hi tech listed companies and the non-New-Hi tech listed companies, we find that there has significant differences between listed companies which have New-Hi tech and listed companies which haven＇t New-Hi tech in assets-liability ratio＇s, the rate of the researchers in listed companies, the rate of staff in listed companies and the holder rate of the most important stockholder, and find that the New-Hi tech listed companies have it＇s own feature.

关 键 词： 高新技术上市公司 年度报告 信息特征

领　　域： [经济管理—企业管理] [经济管理—国民经济]