摘要
企业资产结构演变是否体现有序性,这种有序性能否给企业带来正效应,是本研究的目的。以我国煤炭上市公司为例,收集煤炭上市公司1998—2017年20年数据,采用熵值法计算熵值。结果表明:1998-2017年我国煤炭上市公司占资产总额主体地位的流动资产占比和固定资产占比呈下降趋势,但熵值充分体现了资产结构演变的有序性。这种有序性演变提升了企业经营资产收入率,推进了企业创利水平不断上升,伴生了煤炭企业科技水平的不断提高,煤炭企业未来应在资产结构有序演变及其效应上把控经营资产发展的主体方向。
Whether the evolution of enterprise assets structure reflected the orderliness and whether this orderliness brought positive effects to enteqjrises was the goal of this paper. Taking coal listed companies in China as an example, this paper collected 20 years' data of coai listed companies from 1998 to 2017, calculated the entropy by using the method of entropy. The results showed that: From 1998 to 2017, the proportion of current assets and fixed assets in the total assets of coal listed companies declined, but the entropy fully reflected the orderliness of the evolution of the assets structure. This kind of orderly evolution promoted the income rate of enterprise operating assets, and promoted the rising level of enterprise profit-making, and accompanied the continuous improvement of the scientific and technological level of coal enterprises. In the future,coal enterprises should control the main direction of operating assets development in the orderly evolution and effect of asset structure.
作者
朱学义
顾效瑜
顾冬玲
ZHU Xue-yi;GU Xiao-yu;GU Dong-ling(Nantong Institute of Technology,Nantong 226002,China;School of Economics and Management,Southeast University,Nanjing 211100,China)
出处
《资源开发与市场》
CAS
2019年第11期1391-1397,共7页
Resource Development & Market
基金
南通理工学院招标课题“应用型民办本科院校财务绩效研究”(编号:2016002)
南通理工学院教授、博士基金项目“企业资源配置效率研究”(编号:科研201823)
江苏省高校哲学社会科学基金项目“民办高校管理会计信息化建设研究”(编号:2018SJA1281)
江苏省“十三五”工商管理一级重点建设学科项目(编号:SJY201609)
江苏省高校人文社会科学校外研究基地——通沪产业协调发展研究基地项目(编号:SJSZ201716)
关键词
资产结构演变
熵值
有序性
煤炭上市公司
演变效应
asset structure evolution
entropy
orderliness
coal listed companies
evolution effect
