| 中国体育用品上市公司可持续发展模型实证研究* |
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| 引用本文： | 吴延年.中国体育用品上市公司可持续发展模型实证研究*[J].广州体育学院学报,2016(1):15-18. |
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| 作者姓名： | 吴延年 |
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| 作者单位： | 暨南大学体育部,广东广州,510632 |
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| 基金项目： | 国家体育总局哲学社会科学一般项目，国家社科基金青年项目 |
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| 摘 要： | 可持续增长是每个上市公司为实现盈利最大化的追求目标.通过对国外可持续增长模型进行总结和概述,并根据我国体育用品行业的实际情况,选择范霍恩可持续增长稳定状态作为模型,利用T值检验、威尔科克森符号秩检验等统计方法对我国体育用品上市公司的可持续增长进行实证研究.结果表明:中国6家上市公司实际增长率大于可持续增长率,但在波动范围内符合统计学意义,上市公司未能实现了可持续增长.最后通过回归分析,得出权益乘数、收益留存率是影响我国体育用品上市公司增长差异的主要原因,并提出相应的财务管理策略,为投资人、管理者乃至政府相关部门提供理论参考.
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| 关 键 词： | 可持续增长 体育用品 上市公司 |
| 修稿时间： | 2015/11/2 0:00:00 |
Empirical Research on the Sustainable Growth Model of China Listed Companies of Sports Goods |
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| WU Yan-nian.Empirical Research on the Sustainable Growth Model of China Listed Companies of Sports Goods[J].Journal of Guangzhou Physical Education Institute,2016(1):15-18. |
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| Authors: | WU Yan-nian |
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| Institution: | (Ji Nan Unirersity,Guangzhou 510632,China) |
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| Abstract: | Sustainable growth is the final target for every listed company to realize its maximum profit. This article reviewed and analyzed the foreign sustainable Growth Model basis and used some statistical methods like Sustainable Steady-growth Model of James VanHorne, T value inspection and Wilcoxon signed ranks test according to the practice situation of our country''s sports products industry. The results showed that the actual growth rate is greater than the sustainable growth rate in these six listed companies, but it accord with statistical significance in fluctuation range so the sporting goods listed companies achieve sustainable growth. Finally through the regression analysis, the article drew the conclusion that the right multiple and the earnings remain rate contribute mainly to the rapid growth of our country''s sports products listed companies. In the meantime, it proposes some corresponding financial management strategies to provide theoretical reference for the investors, managers, and even the relevant government department. |
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| Keywords: | Sustainable Growth Sports Products Listed Company |
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