关于公司治理对公司绩效影响的探讨

Study on the Influence of Corporate Governance on Corporate Performance

公司治理是企业理论的重要研究内容,也是构成企业核心竞争力高低的重要标志性因素,其本质在于确保企业的决策科学并提高公司绩效。高水准的公司治理必然与良好的公司绩效相联系,公司绩效则是公司治理水平和健全与否的直接反映,公司治理结构对公司绩效的影响主要表现在三个方面,即股权结构、董事会特征和管理层激励。如何构成完善的公司治理结构来提高民营上市公司绩效,是非常重要的课题。

Corporate governance is an important part of enterprise theory, and also the iconic factor of core competitiveness of the enterprise. Its essence is to ensure scientific decision-making and improve company performance. High level corporate governance is necessarily associated with good corporate performance, while, corporate performance is the direct reflection of corporate governance. The influence of corporate governance structure on corporate performance is mainly manifested in three aspects, namely the ownership structure, board characteristics and management incentive. How to constitute a perfect corporate governance strneture to improve the performance of private Listing Corporation is a very important issue.