Cash holdings, as a financial decision, play a very important role in the listed company of our country. In order to study the financial characteristics of high cash holdings listed companies, this paper chooses the listed companies as samples from 2008 to 2010 in our country. By defining the high cash holdings listed companies, using regression analysis, this paper analyzes financial characteristic of high cash holdings listed companies in our country from two variables, the financial aspect of profitability and financial leverage. The results show that, our country high cash holdings listed companies have low debt levels and higher profitability.%现金持有作为一种财务决策,在我国上市公司中起到十分重要的作用.为研究高额现金持有上市公司的财务特征,文章通过选取我国2008年-2010年的上市公司为样本,通过对高额现金持有上市公司的界定,运用回归分析法,从财务方面设置获利能力与财务杠杆两个变量,对我国高额现金持有上市公司的财务特征进行分析.结果表明,我国高额现金持有上市公司具有较低的负债水平和较高的获利能力.
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