摘 要我国百货零售市场竞争较为激烈，2017 年为止，我国百货零售行业市场分散度较高，大型的百货零售企业包括欧亚集团、重庆百货、新华百货等，前十的市场集中度为 14.3%。2018 年百货零售行业增速 0.64%，同比下降 1.93%。分析固定资产投资对百货零售行业的市场规模具有现实意义。通过查找资料和数据分析的手段发现五十家百货零售企业多数存在固定资产利用率低、固定资产投资速度过快、固定资产管理技术落后、不注重财务因素影响性等问题。针对这些问题，本文基于 2016 年-2018 年百货零售行业数据，采用相关性分析函数，对百货零售行业企业固定资产投资与财务因素相关性问题进行了深入的分析。通过分析发现，百货零售固定资产投资主要取决于行业面临的经营形态、市场周期、负债规模，财务因素对固定资产投资正负相关影响。由此，百货零售企业要重视固定资产投资决策的有效性，重视固定资产实物管理和投资的相关性，合理投资实现固定资产使用价值最大化。关键词：百货零售 固定资产投资 相关性分析 AbstractChina's department store retail market is more competitive, and as of 2017, China's department store retail market is highly fragmented. Large-scale department store retail companies include Eurasia Group, Chongqing Department Store, Xinhua Department Store, etc. The top ten market concentration is 14.3%. In 2018, the growth rate of the department store retail industry was 0.64%, a year-on-year decrease of 1.93%. Analysis of fixed asset investment has practical significance for the market scale of the department store retail industry. Through the means of searching information and data analysis, it was found that most of the fifty department store retail enterprises had problems such as low utilization rate of fixed assets, excessively fast investment in fixed assets, backward fixed asset management technology, and lack of attention to the influence of financial factors. In response to these problems, this article based on the 2016-2018 department store retail industry data, using...
