规模与效益来自山西百强企业的实证检验-会计学专业论文.docxVIP

- - PAGE 3 - 摘要 规模和效益的关系一直是理论界和学术界关注的热点问题，但由于样本的差 异以及研究方法的不同，导致二者的关系尚未达成一致的看法。 山西百强企业是山西省经济的集中代表，百强企业的经济效益在某种程度上 决定了山西省经济的发展，所以，研究山西百强企业规模与效益问题十分重要。 目前，山西省在大力推行煤炭产业的整合，导致企业的规模在不断地扩大，但 是企业规模扩大后是否能带来经济效益的增长呢？本文以在山西百强企业及百 强企业中的煤炭企业作为研究对象，运用规范研究和实证研究（描述性分析、 相关性分析和面板数据模型等统计方法），对规模和效益之间的关系进行研究。 研究结论表明，山西百强企业中规模和效益之间存在一定的相关性：山西百强 企业的规模（营业收入）和效益（净资产收益率）呈负相关关系，山西百强企 业中煤炭企业的规模（营业收入）和效益（净资产收益率）呈正相关关系；本 文通过对山西百强企业规模与效益关系的研究，发现山西百强企业中的煤炭企 业存在资产利用率低、销售净利率低等问题，提出了加强资产管理提高资产利 用率、降低成本提高销售净利率等相关对策。 【关键词】山西百强企业 规模 效益 面板数据模型 Abstract The problem of the relationship between the scale and efficiency has been the hot topic in academia and theory, but because the difference of the samples and research method is different, the relationship between the two points of view has yet been confirmed in academia. 100-top enterprises of Shanxi Province are the represents of Shanxi Province , the economic efficiency of 100-top enterprises of Shanxi Province to a certain extent determines the Shanxi Province economy development. Therefore, researching the relationship between scale and efficiency of 100-top enterprises of Shanxi Province is very important. At present, the integration of the coal industry pushed forward in Shanxi Province, leads to enterprise scale constantly expanding, But whether the escalation of the enterprise can bring economic efficiency or not? This article based on 100-top enterprises of Shanxi Province and the coal enterprises in 100-top enterprises of Shanxi Province as the research object, using normative research and empirical research（descriptive analysis, correlation analysis and panel data model statistical methods）to research the relationship between the scale and efficiency. The conclusion shows that 100-top enterprises of Shanxi Province exist a certain correlation between the scale and efficiency: the scale of 100-top enterprises of Shanxi Province (income) is negatively related efficiency (the yield of net assets ), the scale of the coal enterprises in 100-top ente