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在经济高速发展的过程中,轻资产运营模式出现,上市公司有效的利用轻资产运营模式,通过核心无形资产盘活固定资产,可以实现少量投入获取最大收益,所以轻资产上市公司资本运营越来越受到关注,在此背景下,本文针对轻资产上市公司扩张型资本运营、收缩型资本运营和其他资本运营活动对财务绩效的影响展开研究,为轻资产上市公司的资本运营模式选择提供参考。
In the process of rapid economic development, light asset management model appears, listed companies effectively use light asset management mode, through the core intangible assets activation of fixed assets, you can achieve a small amount of input for maximum benefit, so light capital assets of listed companies operating more and more Concerned, in this context, this paper studies the impact of expansion capital operation, shrink capital operation and other capital operation activities on financial performance of light listed companies, which provides a reference for the capital operation mode of listed light asset-backed companies.