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Construction of the Three Northeastern Provinces of Listed Company's Internal Control Evaluation System#br#

Bi Wensi,Wang Lihua

Abstract （604）

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Taking the three northeastern provinces in Shanghai and Shenzhen 112 listed companies as the sample, based on the level of internal controls to achieve objectives and by means of analytic hierarchy process, the internal control evaluation system was established quantitatively and the operation was tested by economic efficiency indicators. Compared with 112 listed companies internal control system and its analysis of economic indicators, the results showed that most companies which were of better quality internal control obtained economic efficiency. Therefore the internal control system established quantitatively by the main financial indicators was of a certain practicality and application value.

2017, 37 (3): 76-80. DOI: 10.3969/j.issn.1672-6952.2017.03.016

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An Empirical Research on the Relationship between Financing Structure andEnterprise Performance of State-Owned Enterprises Listed Companies:Taking Top 100 of State-Owned Enterprise Companies Listed on the Shenzhen and Shanghai as Research Samples

Wang Lihua， Zou Jie

Abstract （297）

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The relationship between the financing structure and corporate performance was researched, taking the top 100 enterprises listed companies in Shanghai and Shenzhen as research samples, based on the financial data analysis of 20102012. Through empirical studying it was found that debt financing and corporate performance was significantly negative relationship, and equity financing and corporate performance was significantly positive correlation, and positive correlation between corporate performance and endogenous financing.

2015, 35 (1): 72-75. DOI: 10.3696/j.issn.1672-6952.2015.01.018

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The Mediating Effect Analysis of R&D on  Investment of BioPharmaceutical Companies

Wang Lihua， Li Haihong

Abstract （292）

PDF （939KB）（256）

Based on the data of biopharmaceutical companies listed on the main board of the Shenzhen and Shanghai in 20102012 year as a study sample, the corporate performance as the dependent variable, the shareholding structure as the independent variable, and R&D investment as an intermediary variables regression model was established. An empirical test was accomplished by software SPSS19.0. The results showed that R&D investment was of mediated effects between ownership structure and corporate performance.

2014, 34 (5): 79-84. DOI: 10.3696/j.issn.1672-6952.2014.05.020

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Empirical Research on the Performance of the Corporate Governance Structure of——GEM Listed Manufacturing Companies as Samples

Wang Lihua， Tang Yiyi

Abstract （431）

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The corporate governance structure of internal and external factors were listed in this article to the GEM manufacturing 20102012 data for the study sample, it would affect the performance of the combine and the introduction of control variables, listed on the GEM manufacturing software analysis by SPSS19.0 relations corporate governance and performance. The results showed that GEM manufacturing corporate governance structure and performance has a certain relevance.

2014, 34 (4): 67-70. DOI: 10.3696/j.issn.1672-6952.2014.04.017

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Evaluation of Integrated Development Ability about Each Region of Our Country Based on Cluster Analysis

WANG Mingzhu,WANG Lihua

Abstract （348）

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The cluster analysis method was used in this paper to analyze the comprehensive development ability of 31 provinces, cities and autonomous regions of China by the means of integrated classification ,from the economic development ability, employment and wages, fiscal revenue, urban construction level, the development of science and technology level, education level and social security level seven aspects. The comprehensive development ability of each region was divided into four major categories based on the differences of resource allocation and the ways of implementing policies. The research results show that there were significant differences between one another ,this difference reflected the present situation of uncoordinated development based on integrated developing ability of each region of our country. Accordingly, the countermeasures and suggestions for the steady and rapid developing synchronously throughout the whole regions were put forward.

2013, 33 (4): 105-108.

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Operational Efficiency of Accounting Firms Based on Data Envelopment Analysis

WANG Lihua， LIU Hengxin

Abstract （333）

PDF （1043KB）（193）

The top twenty accounting firms were selected which were published by Beijing Institute of Certified Public Accountants. And the DEA (Data Envelopment Analysis) was adopted to analyze the operational efficiency of the accounting firms from the point of view of the inputoutput, to seek the gap between local accounting firms and international accounting firms on operational efficiency, and to explore the ways to improve the efficiency of the operation and management of local accounting firms. 

2013, 33 (2): 97-100.