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The purpose of this research is to compare the financial statements between mid- and small-scale enterprise and the listed companies. I examine the key ratios in the financial reports using t-test.
Man-Whitney test and the Logistic regression model. The findings are so follows： (1) mid- and small-scale enterprise bank of direct financing accounts for the property ratio to reveal is being lower than goes on the market the company, but the debt ratio actually reveals is being bigger than goes on the market the company. (2) mid- and small-scale enterprise the current ratio, the speed ratio comparatively go on the market the company for to be high. (3) mid- and small-scale enterprise stores goods Turnover rate, the total property Turnover rate comparatively goes on the market the company for to be high. Mid- and small-scale enterprise with goes on the market the company to manage the aspect to have reveals the difference. (4) the property reward rate, the shareholder rights and interests reward rate, the profit margin come under influence the company scale, mid- and small-scale enterprise with goes on the market the company difference not to be big. (5) the effective tax rate because goes on the market the company much tax burden to reduce the preferential benefit, causes mid- and small-scale enterprise the effective tax rate comparatively to go on the market the company to be slightly high.
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