公司治理各主体与经营业绩之关系浅析

On the Relationship between the Various Subjects in Company Improvement and Operation Performance

从微观层面分析了公司治理各主体对经营业绩的影响,得出经营业绩在一定程度上能反映公司治理水平,应是公司治理评价的重要组成部分。经营业绩也应作为公司治理综合评价指标之一引入到公司治理评价体系之中。

This paper analyzes the effect of the various mainstays in company improvement on operation perfonnance from microscopic perspective and comes to the conclusion that operation performance can reflect the level of company improvement to some degree, should be important evaluation component of the company improvement, and should be introduced into the evaluation system of company improvement as one of the comprehensive evaluation indexes.