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我国上市公司利用证券市场进行首次公开发行股权融资(Initial public offering,以下简称IPO)已经成为一种普遍现象,但上市公司往往存在着募资效率不高、资金闲置或滥用等问题。文章以广西上市公司为样本,运用会计指标法对其IPO绩效进行实证分析;运用主成分分析法对广西上市公司的绩效进行整体检验,探讨上市公司IPO后经营业绩变化的趋势和成因,并就提高广西上市公司IPO后的经营业绩提出了相关的政策性建议。
Initial public offering (IPO) of listed companies in our country using securities market has become a common phenomenon, but listed companies often have problems of inefficient fund raising, idle funds or abuse of listed companies. This article takes Guangxi listed company as a sample, uses the accounting index method to carry on the empirical analysis to its IPO performance; uses the principal component analysis to carry on the overall inspection to the Guangxi listed company’s performance, explores the trend and the reason of the listed company after the IPO performance changes Improve the performance of listed companies in Guangxi after the IPO made the relevant policy recommendations.