我國中小企業(yè)板制造業(yè)上市公司融資效率研究.pdf

1、分類號F276.3學(xué)校代碼10129UDC657學(xué)號2012208056我國中小企業(yè)板制造業(yè)上市公司融資效率研究TheFinancingEfficiencyEvaluationofSmallMediumManufacturingListedEnterprisesofChina申請人：岳彩富學(xué)科門類：管理學(xué)學(xué)科專業(yè)：會計學(xué)研究方向：財務(wù)會計理論與實務(wù)指導(dǎo)教師：張心靈教授論文提交日期：二〇一五年六月TheFinancingEfficienc

2、yEvaluationofSmallMediumManufacturingListedEnterprisesofChinaAbstractFromthe1980swiththedevelopmentofgradualrefmingopeningpolicyChineseSMEsobtainedachancetoincreaseeconomicbenefitsfleetly.DevelopmentofSMEsstimulatedChina

3、’seconomicgrowthatthesametimeSMEsplayedasignificantroleinimprovingemploymentopptunitiesbalancingeconomicstructureincreasingexptsachievingothersocialeconomicbenefits.Howevertherewerenotenougheffectivepoliciesmeasurestosup

4、ptourdomesticeconomydevelopingsmoothly.Thehisticalbackgroundleadtofinancialmarketsarenotperfectfinancingchannelhasseverelimitation.AllofthesefactshaveanegativeeffectonSMEstosolvefinancingissues.Capitalisanecessaryconditi

5、onfsupptingenterprisessustaineddevelopment.“Ischemia“ofSMEshasanimptantinfluenceonperiodofoperatingcycle“ischemia”canleadtobusinessoperatinginstability.Currentlyfinancingdifficultyhasbecomethebiggestobstacletorestrictdev

6、elopmentofSMEs.InawdthematterisimmediatewhichhowtobringSMEsthroughfinancingdifficultyhowtohelpSMEsprofitablyusecapitalfcreatingmebenefits.Thepapersummarizesagreatnumberoftherelativeoverseasliteraturestherelatedtheiesedus

7、ed415SMEsmanufacturinglistedcompaniesuptotheDecember312010asthesubjectinvestigated.20112013financialdatawasusedasthebasisaccdingtothesedatafirstlyanalyzedwhatfactshavesignificanteffectonthefinancialefficiencyofSMEs.Secon

8、dlythedataenvelopmentanalysis(DEA)wasutilizedbythethreeyearholisticanalysisthe20112013trendanalysisregionanalysisthencametoaconclusion:therewereasmallquantityofChinesesmallmediummanufacturinglistedenterprisescanachievegr

9、eatefficiencyofbusinessfinancingfinancialefficiencyoftheenterprisespresentedirregulartendency.ThesamplecpationsfromdifferentareasreflecteddiversefinancialefficiencyMostoflistedfirmsneedtoputfutherfundsfachievingscalemeri

10、t.FinallytheproposalscountermeasureswerepresentedfimprovingfinancingefficiencyofSMEs.Keywds:SmallMediumboard；ManufacturingListedCompany；DEA；FinancingEfficiencyDirectedby:Prof.ZHANGxinlingApplicantfMasterdegree:YUECaifu(A