秦学志

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教授

博士生导师

硕士生导师

性别:男

毕业院校:大连理工大学

学位:博士

所在单位:金融与会计研究所

学科:投资学. 管理科学与工程

办公地点:经济管理学院D635

联系方式:qinxz@dlut.edu.cn

电子邮箱:qinxz@dlut.edu.cn

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我国A股上市公司增值额分配比率差异——基于产权、行业和地区差异的视角

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论文类型:期刊论文

发表时间:2022-06-30

发表刊物:技术经济

卷号:30

期号:9

页面范围:121-125

ISSN号:1002-980X

摘要:By using the data about listed companies from 2003 to 2009 in China, this paper studies the characteristics of value-added distribution ratios of A-shares listed companies from the perspective of difference in property right, industry and region. The result shows as follows: the profit of government,the profit of creditor and the profit reserve of enterprise of non-state listed companies are higher than those of state listed companies,but the return rates of employee and shareholder of the former are higher than those of the latter;there are significant differences in value-added distribution ratios among listed companies in different industries;the higher the commercialization degree of the region where listed company is located in is,the higher the profit of government and the profit reserve of enterprise are,and the lower the return rate of employee and the profit of creditor are;however,similar rule doesn't exist in the return rate of shareholder.

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