| 增值额:衡量企业规模的一种新度量 |
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| 引用本文： | 陈敏,李睿澄.增值额:衡量企业规模的一种新度量[J].学术探索,2014(1):63-67. |
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| 作者姓名： | 陈敏 李睿澄 |
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| 作者单位： | 湖南大学工商管理学院,湖南长沙410000 |
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| 基金项目： | 湖南大学2012年校级重点SIT项目“中小型劳动力吸纳效率的财务评价指标体系研究” |
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| 摘 要： | 目前关于企业的研究往往都会涉及企业的规模和其他因素的相关性,而对于企业规模这一概念的理解,往往由于各取所需的关系而存在着含混。以往的研究主要用营业收入、资产规模、股本资金或者企业用工人数甚至机构的分支数这些指标来代表企业规模。这些规模指标或不易获得或在目前的市场环境中正在失去其应有的作用,而需要有新的度量方法来填补其空缺。本文提出以增值额为企业生产规模的度量单位并与其他度量单位进行实证比较。
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| 关 键 词： | 企业规模度量 增值额 规模经济 |
Application of Added Value in Assessing the Scale of Enterprises |
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| Institution: | CHEN Min, LI Rui - cheng, CHEN Yi - ting, LI Sang - sang (School of Business and Administration, Hunan University, Changsha, 410000, China) |
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| Abstract: | At present, large numbers of studies explore enterprise scale and its effect, and they often adopt the measure with easy access or in accordance with their purpose of research. Frequently adopted measures in scale measuring are business in- come, capital scale, capital share, number of employees and subsidiaries. However, there hasn＇t been any further research to find out the suitability and function of these indicators when taken as the criteria. The article attempts to apply the value - added - employed theory in economics and introduces a new unit of measurement added value. Then, it makes an empirical com- parison between this new measure and those popular ones. |
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| Keywords: | Enterprise size assessment added value scale economy |
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