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本文在分析我国实行增值税改革对我国上市公司的发展影响的实际情况下,以辽宁地区中的全部A股上市公司为参考,并应用多元方差中的相关变量(资产负债率、资产周转率和总资产利润率)得出概率P值来论证此项改革对我国上市公司所带来的影响和效果,同时搜索我国实行增值税改革相关地区的上市公司的相关数据进行实证分析,通过改革前后对比进行总结。
Based on the analysis of the actual situation of the impact of VAT reform on the development of listed companies in our country, this paper takes all A-share listed companies in Liaoning Province as reference, and applies the related variables of multivariate variance (asset-liability ratio, asset turnover ratio and Total assets profit rate) to obtain the probability of P value to demonstrate the impact of this reform on China’s listed companies and the effect of the same time, search for value-added tax reform in our country the relevant data of listed companies empirical analysis, before and after the reform through contrast Giving a summary.