某服裝公司股權(quán)結(jié)構(gòu)與績(jī)效關(guān)系的實(shí)證分析(已改無(wú)錯(cuò)字)
2023-07-18 15:32:05 本頁(yè)面
【正文】 797,實(shí)收資本110,500,149,550,235,750,282,900,上一年所有者權(quán)益321,568,362,095,1,072,549,1,244,205,本年所有者權(quán)益362,095,1,072,549,1,244,205,1,432,162,銷(xiāo)售利潤(rùn)率總資產(chǎn)報(bào)酬率資本收益率資本保值增值率資產(chǎn)負(fù)債率流動(dòng)比率存貨周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率股權(quán)結(jié)構(gòu) （單位：萬(wàn)股）總股本11050165752828928290流通A股422528290限售A股68250時(shí)代萬(wàn)恒年數(shù)（單位：元）2006200720082009銷(xiāo)售收入1,889,297,2,006,397,1,557,219,1,633,650,銷(xiāo)售成本1,883,280,1,986,200,1,605,470,1,636,100,財(cái)務(wù)費(fèi)用11,312,18,969,26,473,25,739,利潤(rùn)總額25,536,26,493,20,114,14,391,凈利潤(rùn)1798930013,766,11,950,9,502,應(yīng)收賬款平均余額166,465,197,802,213,164,189,859,存貨平均余額269,243,362,130,617,655,867,397,流動(dòng)資產(chǎn)平均余額606,730,776,943,1,060,436,1,276,862,總資產(chǎn)平均余額891,387,982,099,1,250,060,1,531,298,流動(dòng)負(fù)債平均余額298,390,423,238,662,128,877,803,總負(fù)債平均余額298,640,424,041,707,702,998,316,實(shí)收資本106,000,106,000,106,000,106,000,上一年所有者權(quán)益458,251,515,649,557,283,540,144,本年所有者權(quán)益515,649,557,283,566,510,534,323,銷(xiāo)售利潤(rùn)率總資產(chǎn)報(bào)酬率資本收益率資本保值增值率資產(chǎn)負(fù)債率流動(dòng)比率存貨周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率股權(quán)結(jié)構(gòu) （單位：萬(wàn)股）總股本10600106001060010600流通A股4080限售A股6520開(kāi)開(kāi)實(shí)業(yè)年數(shù)（單位：元）2006200720082009銷(xiāo)售收入726,577,679,412,711,292,865,662,銷(xiāo)售成本762,593,688,192,735,747,841,995,財(cái)務(wù)費(fèi)用35,632,47,051,45,020,12,722,利潤(rùn)總額31,443,22,999,58,126,44,266,凈利潤(rùn)37,997,8,794,54,924,40,120,應(yīng)收賬款平均余額91,635,80,500,83,315,97,431,存貨平均余額218,383,96,483,100,161,105,270,流動(dòng)資產(chǎn)平均余額671,968,272,095,323,718,381,154,總資產(chǎn)平均余額812,448,985,321,1,000,186,990,263,流動(dòng)負(fù)債平均余額411,734,650,843,584,758,477,339,總負(fù)債平均余額866,084,801,817,780,559,764,319,實(shí)收資本243,000,243,000,243,000,243,000,上一年所有者權(quán)益134,971,116,728,250,276,188,976,本年所有者權(quán)益116,728,250,276,188,976,262,913,銷(xiāo)售利潤(rùn)率總資產(chǎn)報(bào)酬率資本收益率資本保值增值率資產(chǎn)負(fù)債率流動(dòng)比率存貨周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率股權(quán)結(jié)構(gòu) （單位：萬(wàn)股）總股本27826243000243000244000流通A股60007200高管股000限售A股09100流通B股8000800080008000國(guó)家股000境內(nèi)發(fā)起人股000募集法人股000鄂爾多斯年數(shù)（單位：元）2006200720082009銷(xiāo)售收入4,813,345,6,736,805,9,520,295,8,117,490,銷(xiāo)售成本5,998,150,1,534,320,3,360,480,7,608,910,財(cái)務(wù)費(fèi)用497,477,100,583,231,116,497,477,利潤(rùn)總額384,470,840,327,819,063,741,447,凈利潤(rùn)228,861,519,621,725,578,667,464,應(yīng)收賬款平均余額1,088,138,819,113,1,248,214,1,528,370,存貨平均余額1,054,785,3,373,448,3,056,405,2,856,010,流動(dòng)資產(chǎn)平均余額1,031,435,1,364,812,1,477,921,9,309,300,總資產(chǎn)平均余額12,762,365,13,588,851,15,962,518,20,448,000,流動(dòng)負(fù)債平均余額5,773,950,4,747,010,4,750,450,9,998,960,總負(fù)債平均余額9,083,690,8,752,980,9,024,820,14,101,400,實(shí)收資本1,032,000,1,032,000,1,032,000,1,032,000,上一年所有者權(quán)益3,966,068,4,069,161,5,278,260,55,958,660,本年所有者權(quán)益4,069,161,5,278,260,55,958,660,6,346,610,000,銷(xiāo)售利潤(rùn)率總資產(chǎn)報(bào)酬率資本收益率資本保值增值率資產(chǎn)負(fù)債率流動(dòng)比率存貨周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率股權(quán)結(jié)構(gòu) （單位：萬(wàn)股）總股本103200103200103200103200流通A股19200192001920019200限售A股42000420004200042000流通B股42000420004200042000大楊創(chuàng)世年數(shù)(單位：元)2006200720082009銷(xiāo)售收入648,654,818,827,895,479,871,699,銷(xiāo)售成本502,457,726,434,691,369,643,115,財(cái)務(wù)費(fèi)用3,399,6,765,4,809,84,利潤(rùn)總額72,426,169,616,96,170,182,187,凈利潤(rùn)42,201,134,335,74,877,139,262,應(yīng)收賬款平均余額72,021,78,123,78,905,74,824,存貨平均余額114,094,122,375,169,952,129,002,流動(dòng)資產(chǎn)平均余額361,029,405,585,569,715,826,643,總資產(chǎn)平均余額705,590,782,037,920,839,1,095,964,流動(dòng)負(fù)債平均余額109,067,108,291,149,671,213,202,總負(fù)債平均余額109,603,117,848,150,724,213,211,實(shí)收資本165,000,165,000,165,000,165,000,上一年所有者權(quán)益473,781,499,482,499,482,770,115,本年所有者權(quán)益499,482,698,181,770,115,882,752,銷(xiāo)售利潤(rùn)率總資產(chǎn)報(bào)酬率資本收益率資本保值增值率資產(chǎn)負(fù)債率流動(dòng)比率存貨周轉(zhuǎn)率應(yīng)收賬款周轉(zhuǎn)率股權(quán)結(jié)構(gòu) （單位：萬(wàn)股）總股本16500165001650016500流通A股990099009900限售A股660066006600（三）服裝上市公司經(jīng)營(yíng)績(jī)效研究的變量確定本文使用的是財(cái)政部公布的經(jīng)濟(jì)效益評(píng)價(jià)指標(biāo)體系的部分重要指標(biāo)，可以大概地了解公司的經(jīng)濟(jì)效益的變化。 1. 體現(xiàn)上市公司的盈利能力。(1) 銷(xiāo)售利潤(rùn)率。此指標(biāo)反映美元銷(xiāo)售收入帶來(lái)利潤(rùn)的多少，表示銷(xiāo)售收入的收益水平。其計(jì)算公式為：銷(xiāo)售利潤(rùn)率=利潤(rùn)總額 / 營(yíng)業(yè)收入x100％(2) 總資產(chǎn)報(bào)酬率。是指企業(yè)一定時(shí)期內(nèi)獲得的報(bào)酬總額與資產(chǎn)平均總額的比率。它表示企業(yè)包括凈資產(chǎn)和負(fù)債在內(nèi)的全部資產(chǎn)的總額獲利能力，用以評(píng)價(jià)企業(yè)運(yùn)用全部資產(chǎn)的總體獲利能力，是評(píng)價(jià)企業(yè)資產(chǎn)運(yùn)營(yíng)效益的重要指標(biāo)?？傎Y產(chǎn)報(bào)酬率=（利潤(rùn)總額+利息支出）/平均資產(chǎn)總額x100%(3) 資本收益率。是用來(lái)衡量每單位資本創(chuàng)造多少凈利潤(rùn)的指標(biāo)。資本收益率= 稅后凈利潤(rùn)/所有者權(quán)益(4) 資本保值增值率。是財(cái)政部制定的評(píng)價(jià)企業(yè)經(jīng)濟(jì)效益的十大指標(biāo)之一，資本保值增值率反映了企業(yè)資本的運(yùn)營(yíng)效益與安全狀況。資本保值增值率＝(年末所有者權(quán)益247。年初所有者權(quán)益) x 100％ 2. 體現(xiàn)上市公司的償債能力。(1) 資產(chǎn)負(fù)債率。是負(fù)債總額除以資產(chǎn)總額的百分比，也就是負(fù)債總額與資產(chǎn)總額的比例關(guān)系。資產(chǎn)負(fù)債率反映在總資產(chǎn)中有多大比例是通過(guò)借債來(lái)籌資的，也可以衡量企業(yè)在清算時(shí)保護(hù)債權(quán)人利益的程度。 資產(chǎn)負(fù)債率=（負(fù)債總額/資產(chǎn)總額）x 100％。(2) 流動(dòng)比率。流動(dòng)資產(chǎn)對(duì)流動(dòng)負(fù)債的比率，用來(lái)衡量企業(yè)流動(dòng)資產(chǎn)在短期債務(wù)到期以前，可以變?yōu)楝F(xiàn)金用于償還負(fù)債的能力。 流動(dòng)比率=流動(dòng)資
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