两权偏离、终极股东属性与公司绩效——基于文献综述的视角

The Deviation of the Two Rights,the Ultimate Shareholders' Identity and the Corporation Performance:Based on the Literature Review

终极股东控制问题已成为当前公司治理研究的焦点,控制权与现金流权的偏离和终极股东属性是对此展开系列研究的逻辑起点,具有较高的理论价值。本文基于已有的研究成果,全面系统地对两权偏离、终极股东属性与公司绩效间的关系进行了文献回顾和介绍,并对其作简要评论,指出相关研究的局限和后续研究的方向。

The ultimate shareholder control problem has become the focus of corporate governance, with the deviation of control right and eash flow right and the ultimate shareholder identity being the logical starting point of launching a series of research about this, which has higher theoretical value. This paper, based on the former re- search findings, comprehensively and systematically makes a review of literature on the relationship of deviation of the two rights, the ultimate shareholder identity and corporation performance, and makes brief comments to point out the limitations of this article and the direction of future research.