轻资产运营是以价值为驱动的资本战略,它所决定的企业资产结构是影响企业财务竞争力的重要因素。以10家代表性的轻资产运营上市公司作为研究对象,实证检验轻资产价值对企业整体财务竞争力、财务生存能力、财务运营能力、财务成长能力和财务盈利能力的影响。研究表明,轻资产价值对上述能力均有正向线性影响,企业应采取合理的轻资产配置与管理方法提高财务竞争力。%Light asset operation is a capital strategy driven by value, it determines enterprise assets structure, which affecting the enterprise’s financial competitiveness as an important factor. Taking 10 light assets operation listed companies as the representative ones to be the research object, to make an empirical test on the influence of the value of light assets to the enterprise’s overall financial competitiveness, financial viability, financial operation ability, financial growth ability and financial profitability. The results show that the value of light assets has a positive linear effect on the above capabilities, therefore enterprises should take reasonable asset allocation and management methods to improve their financial competitiveness.
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机译:公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China