湖南师范大学社会科学学报
湖南師範大學社會科學學報
호남사범대학사회과학학보
Journal of Social Science of Hunan Normal University
2008年
3期
109~112
,共null页
民营化 企业改制 国有企业 企业绩效
民營化 企業改製 國有企業 企業績效
민영화 기업개제 국유기업 기업적효
privatization; corporate restructuring; state-owned euterprise; enterprise performance
通过湖南省常德市40家国有中小型企业的绩效评价，系统研究了国有企业改制的绩效变化情况。运用Wilcoxon检验方法和Sign检验法，比较改制前后样本公司总资产报酬率等财务绩效指标的变化，发现改制明显地降低了企业的资产负债率，提高了销售收入、资产运营效率和盈利能力，可以说改制对企业绩效的提高非常显著。
通過湖南省常德市40傢國有中小型企業的績效評價，繫統研究瞭國有企業改製的績效變化情況。運用Wilcoxon檢驗方法和Sign檢驗法，比較改製前後樣本公司總資產報酬率等財務績效指標的變化，髮現改製明顯地降低瞭企業的資產負債率，提高瞭銷售收入、資產運營效率和盈利能力，可以說改製對企業績效的提高非常顯著。
통과호남성상덕시40가국유중소형기업적적효평개，계통연구료국유기업개제적적효변화정황。운용Wilcoxon검험방법화Sign검험법，비교개제전후양본공사총자산보수솔등재무적효지표적변화，발현개제명현지강저료기업적자산부채솔，제고료소수수입、자산운영효솔화영리능력，가이설개제대기업적효적제고비상현저。
Through the city of Changde 40 state-owned of SMEs performance evaluation, this paper firstly and systematically examines the effects of restructuring of state-owned enterprises. By Wilcoxon Signed Ranks test method and Sign test method, we find that the restructuring process bring about sales revenue, operating efficiency of assets and profitability, reduce the debt-to- asset ratio of enterprises markedly. Machinery industry best performance, followed by the chemical industry to improve the performance, and other sectors is also very pronounced partly.
