主营业务利润率

上市公司股权结构与主营业务利润率相关性分析

Study on Validity Between Listed Companies ' Ownership Structure and OPE

回归分析表明：在董事会规模与主营业务利润率以及BPS的标准差呈显著负相关关系的同时，交互变量的回归系数不显著。

Results show that the coefficients on Ln ( Board Size ) in this new model are significantly negative for the standard deviation of Operating Profit Ratio and BPS , while the coefficients on the interaction are insignificant . 3 .

间接法将净利润调节为经营活动的现金流量。公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。

The indirect method shows the reconciliation from net income to cash flow from operations .

公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。利润与销售净额比率

Ratio of profit to net sales

用主营业务利润率指标来评价盈利能力，并建立多元线性回归模型。

To evaluate the profitability with gross margin index , and establish a multiple linear regression model .

每股净资产调整差异对盈利能力的影响分析公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。

The Analysis of the Impact of the Per Share Net Asset s Adjusting Difference on the Profitability ;

在单变量分析中，主营业务利润率的判定效果较好，多变量判定模型优于单变量判定模型。比较上述几种方法，主成分预测模型在预测上市公司财务困境方面具有较好的预测能力。

In the single variables analysis , the determination effect of the Gross Profit Margin on Sales is better . The multivariable predicting model surpasses the single variable one .

考察了我国证券市场上58家上市公司，共232个样本，针对样本上市公司1998-2001年的数据进行了实证与理论分析，揭示了股权结构与主营业务利润率内在规律。

As to the relationship between ownership structure and OPE problem , the paper employs positive theory to analyze 58 listed companies , - 232 samples from 1998 to 2001 .

研发经费投入强度与代表盈利能力的主营业务利润率和每股收益两个指标都与呈正相关关系。

The intensity of R & D investment is positively correlated with the main business profit margins and earnings per share , which are two indicators on behalf of the profitability .

同时，通过优势分析，我们也发现诸如主营业务利润率等财务指标对企业绩效的贡献程度最大。

At the same time , through the way of advantages analysis , we found that the financial indicators , such as main business profit , have the biggest contribution to enterprise performance .

主营业务利润率主要受制于行业、税收政策以及公司的定价策略、市场推广策略、技术是否具有独占性以及领先程度、品牌价值等因素。

ROA is mainly affected by the factors such as industry , tax policy , if companies have exclusive advantages on price strategy , marketing strategy and technology , brand value and leading position .

研究发现：（1）是否享受税收优惠对主营业务利润率、资产净利率和资产负债率有显著影响；

The research discovers that : ( 1 ) Whether enjoy the tax preference has the obvious influence to main camp service profit margin , property net profit rate and property ratio of debt .

结果表明，上市公司对外并购后的超额总资产收益率和超额主营业务利润率都显著为正，说明其经营现金流绩效得到显著改善，经营效率有所提高；

The results show that the abnormal return to total assets and the abnormal ratio of profits become significantly positive following the mergers , which indicate that the cash flow performance and management efficiency have been improved .