基于不同行业的上市公司（三种）资产对经营绩效影响的实验研究

摘要

为了控制行业特殊性的影响，本文选取了上交所和深交所2010年制造产业的422个上市公司的数据为研究样本，从公司的流动资产、无形资产和固定资产与公司的经营绩效关系方面进行了研究。结果显示，公司的固定资产、无形资产和流动资产与公司绩效呈显著的正相关；此外，利用虚拟变量对纺织、服装、皮毛、食品饮料、金属、非金属和医药生物制品等制造行业分别进行了研究。%In order to control the influence of industrial characteristics , this article selects the Shanghai and shenzhen stock exchange in 2010 manufacturing industry data of 422 listed companies as research samples , from the company ’ s current assets , intangible assets and the relationship between fixed assets and the compa-ny’s operating performance is studied.The results show that the company ’s fixed assets, intangible assets and current assets are significant positive correlation with corporate performance.In addition , in the manufacturing industry , the use of virtual variables for textile , garments, fur, food and beverage , metal, nonmetal and phar-maceutical biological products etc.are studied respectively.