随着我国现代企业制度的逐步建立和完善 ,作为市场经济微观经济活动的规范化主体——股份公司 ,是否具备良好的营运效率、偿债能力和盈利能力 ,是经营者、投资者、债权人、政府机关和有关利益集团进行筹资、投资、信贷、监督、管理和生产经营决策的重要依据。而上市股份公司的 With the gradual establishment and perfection of the modern enterprise system in our country, as a standardized subject of microscopic economic activities in the market economy, whether a joint stock company possesses good operational efficiency, solvency and profitability, it is a very important task for operators, investors, creditors, governments Organs and relevant interest groups for financing, investment, credit, supervision, management and production and operation of an important basis for decision-making. And the shares of listed companies