摘要
股权结构测评指标是分析我国上市公司治理状况的重要因素。采用我国上市公司748个样本公司的统计数据,利用变异系数分析和多元回归分析方法,分析了影响公司绩效的股权结构因素,给出了公司绩效和股权结构的衡量标准。通过筛选与公司绩效具有较大相关关系的股权结构指标,对我国上市公司股权状况的测评指标进行了有效性分析。
The determination of the ownership structure measurement indicators is the key problem to analyze the situation of corporate governance for Chinese public companies. This paper investigates ownership structure factors influenced on corporate performance, describes the measurements for corporate performance and ownership structure factors, and analyzes the rationality of measurement indicators by coefficient variation analysis and multi-variable linear regression. By means of selecting the indicators that have greater relevant relationship with corporate performance, the ownership measurement indicators are determined for Chinese public companies.
出处
《系统管理学报》
北大核心
2007年第1期40-45,51,共7页
Journal of Systems & Management
基金
国家杰出青年自然科学基金资助项目(70125004)
关键词
公司绩效
股权结构
测评指标
corporate performance
ownership structure
measurement indicator
