摘要
文章以零售行业上市公司的截面数据为研究对象,在国内外股权结构理论和公司治理理论的基础上,以实证的方法研究上市公司股权结构和公司绩效的相关关系。结论为:对于零售行业,国有股和法人股与公司绩效无明显的相关性,股权集中度与公司绩效显著相关并呈现倒U型的曲线。并就此提出了改善股权结构和绩效的建议及对策。
Study on the commercial retail listed companies separately, based on the foundation of the EOS ＆ corporate governance theories to make an empirical analysis on the relationship of equity ownership structure （EOS） and the firm performance. This essay draws of conclusions such as： for the retail listed companies, the scale of the state-owned stocks and the legal shareholder ratio have no line relationships to the firm performance, the EOS takes on moral ＂U＂ relationships with firm performance. Making the use of the results the essay gives conclusion and suggestions on perfecting EOS and improving firm performance.
出处
《华东经济管理》
CSSCI
2008年第6期53-59,共7页
East China Economic Management
基金
中共上海市委党校科研基金项目“混和所有制企业的治理机制及其稳定性研究”的阶段性成果
关键词
股权结构
公司治理
公司绩效
实证分析
EOS
corporate governance
firm performance
empirical analysis
