上市公司股权性质与公司绩效研究  

Research on the Character of Stockholders and Corporate Performance of Listed Companies

作　　者：彭艳[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《财会通讯（学术版）》2007年第7期7-9,13,共4页Communication of Finance and Accounting

摘　　要：股权性质在公司治理结构中处于基础性地位,公司的内部治理安排及外部治理措施,实际上都是以公司持股人的性质为前提条件。这一问题研究的核心是股权性质对公司经营绩效的作用,本文选取部分上市公司为样本,对持股股东性质与经营绩效建立模型进行了分析,其结论对于当前正在进行的改革有现实意义。The character of stockholders is the basic of corporate governance. In fact, the character of stockholders is the premise of interior corporate governance and some exterior corporate governance. The effect of stockholders character on corporate performance is the key question. The research is carried on some regression models, taking some listed companies as examples. The result will be helpful to some ongoing reforms.

关 键 词：上市公司 股权性质 公司绩效 

分 类 号：F275[经济管理—企业管理]