| 企业资本减少对财务绩效影响之研究分析 |
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| 引用本文： | 傅秀仁.企业资本减少对财务绩效影响之研究分析[J].武汉职业技术学院学报,2014(1):28-31,57. |
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| 作者姓名： | 傅秀仁 |
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| 作者单位： | 侨光科技大学企业管理系,台湾台中40721 |
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| 摘 要： | 一般企业在股票市场的减资活动可分为二种:一种是像欧美市场所减少的为每股票面金额,第二种是因面额固定因而现金减资,即减少流通在外股数,并将减少的资本退回给股东,除有维持财务绩效稳定成长外亦可减轻公司代理成本。如今现金减资已成为企业提升财务绩效的重要工具,更是资本市场一个讨论课题。现金减资活动因有企业资产减少肇成公司闲置资产下降,导致公司财务绩效比以往更有效率,进而提高了公司的报酬率。
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| 关 键 词： | 现金减资活动 库藏股减资活动 减资弥补亏损活动 财务绩效 |
The Impact of Capital Reduction on Corporate Financial Performance |
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| FU Xiu-ren.The Impact of Capital Reduction on Corporate Financial Performance[J].Journal of Wuhan Institute of Technology,2014(1):28-31,57. |
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| Authors: | FU Xiu-ren |
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| Institution: | FU Xiu-ren (Department of Business Administration, Overseas Chinese University, Taizhong40721, China) |
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| Abstract: | There are two types of reduction activities in the stock market. The first type is as foreign market;it re- duces the per value of stock. The second type reduces outstanding share of companies. The first reduction case was Re- gent hotel on 2002. Until now reduction is an importation tool and issue on capital market. The result of this study are ：there is a positive significantly relationship on cash reduction and financial performance;there is a positive significant- ly relationship on treasure stock reduction and financial performance;there is a negative significantly relationship on re- duction for income loss and financial performance. |
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| Keywords: | cash reduction treasure stock reduction reduction for income loss reduction financial performance |
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