我国农业上市公司财务柔性对企业价值的影响研究

发布时间：2018-03-08 04:35

  本文选题：财务柔性　切入点：企业价值　出处：《农村经济》2017年10期 　论文类型：期刊论文

【摘要】：随着经济全球化的发展,当今企业所面临的经济环境充满了不确定性,保持一定的财务柔性对于企业而言也越来越重要。尤其是在我国重点发展农业的区域,其对于财务柔性管理工作的质量会对未来中国农业的发展产生重大影响。基于此,本文首先梳理了财务柔性对企业价值的相关文献,然后在回顾财务柔性相关理论的基础上,以中国2010~2015年度A股农业上市公司为样本,度量了我国40家农业上市公司的财务柔性,运用面板模型实证研究了财务柔性与我国农业上市公司价值的关系。研究发现,我国农业上市公司储备的财务柔性增加会促进企业价值的提升。
[Abstract]:With the development of economic globalization, the economic environment facing enterprises is full of uncertainty. It is more and more important for enterprises to maintain certain financial flexibility. The quality of financial flexibility management will have a significant impact on the development of Chinese agriculture in the future. Based on this, this paper firstly combs the relevant literature on the value of financial flexibility to enterprises, and then reviews the relevant theories of financial flexibility. In this paper, the financial flexibility of 40 agricultural listed companies in China is measured with the sample of A share agricultural listed companies in 2010 / 2015. The relationship between financial flexibility and the value of agricultural listed companies in China is studied by using panel model. The increase of financial flexibility of agricultural listed companies will promote the value of enterprises.
【作者单位】： 四川大学经济学院;
【分类号】：F302.6;F324;F832.51
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本文编号：1582461