摘要
在经济全球化的发展趋势下,企业国际化经营已成为当今世界经济运行的主要模式。从目前我国信息制造业大企业国际化成功的案例中,我们可以看到国际化发展对我国信息制造业企业发展的未来意义之所在。因此,本文选取了我国五大信息制造业企业2005—2010年的面板数据,运用会计研究法与综合指标分析法相结合的方法分析得出:当选取销售毛利率、销售净利率、净资产收益率为衡量经营绩效的指标时,二者成正相关关系;当选取营业利润率、总资产收益率为衡量经营绩效的指标时,二者成负相关关系。
With the development of economic globalization, the international business of enterprise has currently become the main operation mode of the world＇s economy. The significance of the internationalization to the future development of China＇ s large manufacturing enterprises can be seen from some successful internationalized cases about China＇s large manufacturing enterprises. This paper adopts the panel data of five enterprises from 2005 to 2010 and makes an empirical study by using the accounting method and the comprehensive index method, coming to the conclusion that the industries＇ internalization and performance are positively related when we choose gross margin, sales net interest rate, net assets income rate as the business performance measure indexes, but are negatively related when we choose business profitability, gross assets income rate as the business performance measure indexes.
出处
《安徽农业大学学报（社会科学版）》
2012年第4期47-52,共6页
Journal of Anhui Agricultural University:SOC.SCI.
基金
教育部人文社会科学研究项目(10YJA790048:<我国制造业大企业国际化问题研究>)
铜陵学院与安徽财经大学联合培养研究生科研创新基金项目(2011tlxylhy05:<我国信息制造业大企业国际化研究>)
关键词
信息制造业
大企业
国际化
经营绩效
information manufacturing industry
large manufacturing enterprises
internationalization
business performance
