安徽省上市公司管理费用影响探究

Research on the influence of listed companies' management cost in Anhui Province

上市公司管理费用作为企业行政管理部门在生产经营活动组织安排中发生的各项费用,因其科目复杂、种类繁多、管理难度大,但又与企业管理绩效密切相关,所以历来受到各方重视。本文通过对安徽省2017年初99家上市公司管理费用的比较研究,试图找到影响上市公司管理费用各项目结构变化的因素,以期为规范上市公司管理费用,提高我省上市公司企业经营绩效提供有益的参考。

The listed companies＇ administrative expenses are the enterprises administrative departments＇ fees which in- curred in the production and operation of the organization. Because it is closely related with the enterprise management perfor- mance, with its complex subjects, a great variety, and hard management, it has always caught attentions. Based on the compara- tive study of the management fees of 99 listed companies in early 2017 of Anhui Province, this paper attempts to find the factors which affect the changes of the listed company＇ s management costs, in order to standardize the management fees of listed com- panies, and then improve the performance of listed companies.