| 经济新常态下传媒上市公司现金持有量影响因素研究 |
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| 引用本文： | 王广生. 经济新常态下传媒上市公司现金持有量影响因素研究[J]. 西华大学学报(哲学社会科学版), 2018, 37(3): 73-78. DOI: 10.19642/j.issn.1672-8505.2018.03.010 |
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| 作者姓名： | 王广生 |
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| 作者单位： | 中国社会科学院 北京 100732 |
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| 摘 要： | 现金是企业的一种不可或缺的重要资产,国内外学界对企业现金持有量问题高度关注,并形成了丰富的理论。文章以经济新常态为背景,聚焦我国传媒上市公司的现金持有量,通过多元线性回归分析,析出了现金持有量的影响因素,发现现金持有量与公司规模、流动负债比呈现正相关,与总负债呈现负相关,未发现现金持有量与经营活动产生的现金流量净额、长期债务与营运资金比率的相关性。建议进一步提高传媒上市公司的资本运作效率并注意防范债务风险。
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| 关 键 词： | 经济新常态 现金持有量 影响因素 传媒上市公司 |
| 收稿时间： | 2018-01-10 |
Research on the Influencing Factors of Cash Holdings of Listed Media Companies under the New Economic Normal |
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| WANG Guang-sheng. Research on the Influencing Factors of Cash Holdings of Listed Media Companies under the New Economic Normal[J]. Journal of Xihua University:Philosophy & Social Sciences, 2018, 37(3): 73-78. DOI: 10.19642/j.issn.1672-8505.2018.03.010 |
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| Authors: | WANG Guang-sheng |
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| Affiliation: | Chinese Academy of Social Sciences, Beijing, 100732, China |
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| Abstract: | Cash is an important asset of an enterprise, and the academic circles at home and abroad pay great attention to the amount of cash holdings, and have formed a rich theory. This study takes the new economic normal as the background, focuses on cash holdings of China's listed media companies to analyze the influencing factors of cash holdings by multiple linear regression.This study finds that cash holdings, company size, and current liabilities ratio show a positive correlation, while a negative correlation with the total liabilities. No correlation is found between cash holdings and net cash flows from operating activities, long-term debt to working capital ratios. This study proposes to further improve the efficiency of capital operation of listed media companies so as to guard against debt risks. |
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