我国上市公司融资效率研究综述

随着我国市场经济体制的逐步完善和金融市场的不断发展,融资越来越成为上市公司发展的关键,其中融资效率是上市公司提升竞争力的重要因素。国内学者在企业融资效率方面进行了大量的研究,但还没有形成统一的标准,文章对各种观点进行整理和分析,从融资过程中资金流向的角度提出对我国上市公司融资效率内涵的认识,希望为上市公司进一步提高融资效率、改善融资行为提供理论支持。

Reviews of the Financing Efficiency in Listed Companies

With the improvement of market economy and the development of financial market,financing has become the key to the development of listed companies.Financial efficiency is an important factor of improving the competitiveness of enterprises.The domestic scholars have done a lot of research in financing efficiency,but still haven't got a unified standard.On the base of analyzing various financing theories,the paper puts forward its idea about the connotation of financing efficiency in terms of capital flows in...