Research on Dynamic Analysis of Financial Performance of Listed Companies on GEM

摘要

The GEM has worked officially for seven years on the Shenzhen stock exchange since company listed on the Gem on October 2009. Based on this, the financial performance of companies listed on GEM of a comprehensive evaluation. Firstly, the concept and characteristics of GEM listed companies were reviewed, and our GEM listed companies 'financial performance evaluation method described and selection; secondly, binding is used herein efficacy coefficient method, Construction of GEM listed companies' financial performance evaluation index system, and then were clear evaluation criteria, scoring and evaluation results; Third, with the first batch of GEM listed 28 companies 2009 to 2015 financial statements as an object of study, its financial health benefits, assets operating capacity situation, compensation debt capacity situation and the capacity situation developing financial performance of dynamic analysis and evaluation of the results showed that the GEM nearly seven years financial performance declined; Finally, based on our GEM listed company's specific circumstances, the analysis of the results, the GEM listed companies to improve business performance, strengthen supervision and inspection, optimization suggestions investor structure.