| 佛山民营企业财务业绩分析 |
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| 引用本文： | 娄权.佛山民营企业财务业绩分析[J].佛山科学技术学院学报(社会科学版),2008,26(3):63-65. |
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| 作者姓名： | 娄权 |
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| 作者单位： | 佛山科学技术学院会计系,广东佛山,528000 |
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| 基金项目： | 佛山市哲学社会科学规划课题 |
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| 摘 要： | 2006年佛山民营上市公司的各项财务业绩表现均优于非民营公司。数据显示佛山民营企业具有更高的效率。另外，不容忽视的是，民营公司具有较高的管理费用比例和较低的资产负债率．这反映了民营公司交易成本较高．融资较难。
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| 关 键 词： | 民营企业 财务业绩 交易成本 |
An Analysis of the Financial Performances of Foshan's Non-state-run Enterprises |
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| LOU Quan.An Analysis of the Financial Performances of Foshan''s Non-state-run Enterprises[J].Journal of Foshan University(Social Science),2008,26(3):63-65. |
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| Authors: | LOU Quan |
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| Institution: | LOU Quan(Department of Finance , Accounting,Foshan University,Foshan 528000,China) |
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| Abstract: | In 2006,Fosha's non-state-run listed enterprises had better financial performances than state-run listed enterprises.The data show that they had better efficiency.However,a problem not to be ignored is that these enterprises had a higher rate of management expenses but a lower rate of liabilities.This shows that these enterprises had higher transaction costs and hard financing. |
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| Keywords: | non-state-run enterprises financial performances transaction costs |
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