【正文】
siness scale , profitable growth. Quality is the basis of the amount of growth of growth . Amount of growth is the quality of the growth conditions , the quality of growth is the purpose and expression. Therefore, in the analysis of business growth , the bination of quality and quantity must be considered. A continuing business growth , dynamic , volatility, of efficiency, expansion and other features . Business growth that panies achieve sustainable growth , enterprise internal resources to fully tap their potential , foreign investment to grasp all opportunities to achieve volume growth and an ability to improve quality . As one of the growth of enterprises in their efforts to pursue the goal of theorists has been the focus of attention. Moreover, from the history of economic development in Europe and America developed countries, growth panies both for the macro economy, the capital markets and investors have great significance : standing on the capital market perspective , in essence , whether a welldeveloped capital markets , improve , norms and health , the key to see if it can most effectively mobilize savings and to allocate it to the most growth , the most effective investment direction up 。s profitability , operations , solvency , capital size, capital structure. Specific financial indicators are defined as follows : ( 1 ) the pany39。s overall expansion trend, it refers to panies from small to large , from weak to strong process of continuous change. Growth is a GEM listed pany characteristics, is an important indicator of listed panies and market prospects is the basis of the GEM market healthy development, but also determines the success or failure of the GEM market development. Therefore, the growth of panies listed on GEM of the study , with a strong theoretical and practical significance . Firstly, to help investment decisions of investors. GEMlisted panies for the evaluation of the main investors in this paper is to establish the growth index system , this paper establishes the evaluation index system of growth is an important reference value of investments , involving financial indicators are publicly listed pany financial data , are easy to get , thus providing the basis for investors to assess the value of investments in listed panies. Secondly, to strengthen internal controls and management to help improve management . For the management of the pany, a prehensive grasp of the pany39。s growth as the profit growth of core indicators , set the dependent variable , using multiple linear regression analysis method to analyze the relationship between the pany39。s overall macroeconomic performance . GEM listing system either from the issue of shares , the information disclosure system or trading rules are fully in accordance with the market mechanism to run , and in the development of the GEM , the atmosphere is conducive to the formation of the standard operation in China39。對(duì)于公司管理層來(lái)說(shuō),全面地掌握該公司的盈利能力、成長(zhǎng)性及資產(chǎn)結(jié)構(gòu)、償債能力,能夠意識(shí)到公司目前情況以及未來(lái)的發(fā)展,并采取相應(yīng)的措施改善經(jīng)營(yíng)管理以避免損失的發(fā)生,總結(jié)以前年度的成功經(jīng)驗(yàn),為企業(yè)創(chuàng)造更多的價(jià)值。 (5)公司資本結(jié)構(gòu) 本文用資產(chǎn)負(fù)債率來(lái)衡量公司資本結(jié)構(gòu),可以衡量企業(yè)的風(fēng)險(xiǎn)水平和長(zhǎng)期償債能力。 具體財(cái)務(wù)指標(biāo)定義如下 : (1)公司盈利能力 本文用凈資產(chǎn)收益率 (ROE)來(lái)衡量公司盈利能力,即凈利潤(rùn)與凈資產(chǎn)的比率。 (三)、