上市公司股权性质与公司绩效实证研究  

An Empirical Analysis of the Nature of Equity and 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：《贵州财经学院学报》2007年第2期66-70,共5页Journal of Guizhou College of Finance and Economics

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一些外部治理措施,实际上都是以公司持股人的性质为前提条件。围绕股权性质对公司经营绩效作用这个核心问题,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分析,其结论对于当前正在进行的一些改革,如股权分置改革、中小股东权益保护等都有现实意义。Nature of equity plays a basic role in the structure of corporate governance ： nature of shareholders is the prerequisite for internal governance arrangements and external governance measures. This paper focuses on the core issue of the role of nature of equity in company performance, selects some samples of listed companies, and establishes a model to analyze nature of equity and company performance. The findings are of practical significance to some ongoing reforms such as reform of shareholder structure and protection of the interests of minority shareholders.

关 键 词：上市公司 股权性质 公司绩效 

分 类 号：F234.4[经济管理—会计学]