作　　者： ;

机构地区： 福建师范大学协和学院管理学系

出　　处： 《福建商学院学报》 2018年第5期66-74,共9页

摘　　要： 移动互联网企业有自身的特征和属性,对其进行财务绩效分析时需围绕移动互联网这一特定情境。从资本、人力和技术三大资源的有效性出发,分析其对移动互联网企业财务绩效的影响,并探讨在这一影响过程中环境动态性的调节效应。以我国A股市场中移动互联网概念的74家上市公司为研究对象,利用2013-2017年的数据进行实证分析。结果表明,资源有效性与移动互联网企业的财务绩效正相关,而环境动态性在这一关系中起调节作用。 Mobile Intemet enterprises have their own characteristics and properties, and the analysis of their financial performance should focus on the specific situation of mobile Internet. Based on analyzing the effectiveness of three resources including capital, manpower and technology, this paper conducts a study of their impact on the financial performance and discusses the moderating effect of environmental dynamics in this process. Moreover, 74 listed companies with the concept of mobile Internet in the A share market in China were selected to carry out an empirical mobile al test. The results show that resource effectiveness is positively correlated with financial performance of Internet enterprises, and environmental dynamics plays a regulating role in this relationship.

关 键 词： 移动互联网企业 资源有效性 环境动态性 财务绩效

领　　域： [经济管理—企业管理] [经济管理—国民经济]