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本文对2005-2014年间国有工业企业和非国有工业企业的经济数据作了财务分析,得到了可能的影响国有工业企业相对经济效益的因素,然后通过建立的相应的比率指标作为自变量利用这十年的数据对企业的相对效益作多元回归以检验财务分析的真伪,并给出了解释。我们发现流动性资产,主营业务成本,销售费用,管理费用,以及资产总量对国有工业企业的相对效益有很强的解释力。
This paper makes a financial analysis of the economic data of state-owned industrial enterprises and non-state-owned industrial enterprises from 2005 to 2014, and obtains the possible factors that affect the relative economic benefits of state-owned industrial enterprises. Then, using the corresponding ratio indicators as the independent variables, Years of data on the relative returns to multiple regression of business to test the authenticity of financial analysis, and gives an explanation. We find that liquid assets, main business costs, sales costs, administrative expenses, and total assets have strong explanatory power to the relative benefits of state-owned industrial enterprises.