我国主板和创业板上市公司财务状况比较分析——基于2009年上市的高科技公司-comparative analysis of the financial status of listed companies in chinas main board and gem - based on high-tech companies listed in 2009.docxVIP

IV IV flow analysis, etc., and adopts Dupont financial system being comprehensive analysis and performance evaluation. Through the comparative study of the financial position on Chinas mainboard and gem listed companies, found that the mainboard debt-repaying ability below gem companies; Gem companies’ excessive liquidity ratio reflects that the phenomenon of gem market super raised seriously; The mainboard listed companies’ utilization efficiency of total assets is higher, but as mainboard listed companies’ sales cost and the financial cost are higher, cause the mainboard total assets of the