| 关于企业的灰色支出与经营业绩研究——基于中国房地产行业上市公司的证据 |
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| 引用本文： | 徐尧.关于企业的灰色支出与经营业绩研究——基于中国房地产行业上市公司的证据[J].怀化学院学报,2010,29(11). |
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| 作者姓名： | 徐尧 |
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| 摘 要： | 近些年来,我国企业的社会关系网络在企业的发展壮大过程中起着愈发重要的作用,而企业为构建社会关系网络的支出当中所包含的相当数量的灰色支出也越来越引起人们的关注.本文当中首先探讨了关于企业的灰色支出的概念及其两个主要特征,并从企业灰色支出的对象的角度将其分为纵向和横向两个维度.然后利用房地产行业上市公司所公开的年度财务报告中的相关数据,采用实证分析的研究方法对当今中国宏观市场经济的重要支柱产业之一的房地产行业的灰色支出与经营业绩是否具有相关关系进行了实证分析.实证研究的结果表明:与本世纪初房价相对稳定上升的阶段相比,近年来房价飙升阶段房地产行业的灰色支出与企业的经营业绩有着密切的正相关关系.
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| 关 键 词： | 灰色支出 经营业绩 相关关系 |
Study on Enterprise Grey Expenditure and Operation Performance——Based on Evidence of Listed Real Estate Companies in China |
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| XU Yao.Study on Enterprise Grey Expenditure and Operation Performance——Based on Evidence of Listed Real Estate Companies in China[J].Journal of Huaihua University,2010,29(11). |
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| Authors: | XU Yao |
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| Abstract: | In recent years,the social relation networks play a vital role in enterprise development.And people pay more and more attention on the grey expenditure that in order to build social networks.This article discusses the concept and two principal characters of the grey expenditure in the first part,and divide it in vertical dimension and landscape orientation from the perspective of object of expenditure.Then it makes empirical research on the relationship between grey expenditure and operation performance of listed real estate companies in china by using public finance report data.The results indicated that grey expenditure and operation performance of real estate companies has notable positive correlation compared with preceding stage. |
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| Keywords: | grey expenditure operation performance correlation |
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