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财务比率的行业均值能为个别企业评价自身的发展状况提供基本比较依据,2008年9月15日爆发的全球金融危机使我国大部分中小企业遭受重大损失,文章分季度计算了金融危机爆发一年来我国中小上市企业现金流财务比率的行业均值并检验了各财务比率行业间的显著性差异,从财务角度验证了金融危机对我国中小企业的影响在2009年第1季度最为严重。
The industry average of the financial ratios can provide a basic comparison basis for individual enterprises to evaluate their own development status. The global financial crisis that broke out on September 15, 2008 caused heavy losses to most SMEs in our country. The article calculated quarterly the year of the financial crisis China’s small and medium-sized listed companies cash flow financial ratios of the industry average and test the financial ratios of the significant differences between the industries from the financial point of view of the financial crisis on China’s small and medium enterprises in the first quarter of 2009 the most serious.