【摘要】 以2017年沪深两市持有林木资产的上市公司为样本,采用方差分析和多元线性回归分析,对影响企业林木资产分类的因素进行实证分析。结果表明,目前林木资产分类主要受到行业因素、企业短期偿债能力和净资产收益率的影响,而企业规模和成长性与林木资产分类的相关性并不显著。更多还原

【Abstract】 Based on the financial data of listed forestry companies in Shanghai and Shenzhen stock markets in 2017, the paper conducted empirical analysis on the factors which influence the classification of forest biological assets, while applying analysis of variance and multiple linear regression analysis. The empirical analysis found that industry factors, corporate short-term liquidity and ROE(Rate of Return on Common Stockholders’ Equity) have significant impacts on the forest biological asset classification, however, the scale of companies and growth ability have not significant impacts on the classification.更多还原