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可持续增长问题是公司财务战略管理的重要内容和难题,并日渐成为公司管理者衡量企业发展的重要指标。本文选取内蒙古上市公司2010至2014年共5年作为分析期,以经典罗伯特·C·希金斯的可持续增长模型作为理论基础,并运用威尔科克森符号秩检验等数理统计方法对内蒙古上市公司可持续增长情况进行实证分析。研究发现:内蒙古上市公司的实际增长率和可持续增长率存在显著的差异,未实现可持续增长。
The issue of sustainable growth is an important content and problem for the company’s financial strategy management and has gradually become an important indicator for the company managers to measure the development of an enterprise. In this paper, five listed companies in Inner Mongolia from 2010 to 2014 were selected as the analysis period, and the sustainable growth model of classic Robert C. Higgins was taken as the theoretical basis. The mathematical statistics method such as Wilcoxon’s Signed Rank Test Listed Companies Sustainable Growth Situation Empirical Analysis. The study finds that there are significant differences between the actual growth rate and the sustainable growth rate of listed companies in Inner Mongolia, and the sustainable growth is not realized.