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国有股权对企业绩效影响的再认识——基于上市公司会计信息的实证分析 被引量:5

A Re-examination of Effects of State Ownership on Enterprise Performance: An Empirical Analysis of the Accounting Information of State-owned Companies in China's Stock Market
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摘要 国有企业的市场表现一直受到广泛关注,国有股权对企业绩效的影响究竟如何,学术界也一直存有理论争议。为澄清这一问题,实证部分选取2010年沪深交易所上市公司中227家国有参股公司为样本,考察国有股权对公司绩效的影响。分析结果显示,国有股权比例和企业规模对于企业经营绩效具有显著正效应。 The market performance of state-owned enterprises has received widespread concerns. The question of the true effects of state ownership on the market performance of state-owned enterprises has been an academic dispute that awaits settlement. To find the answer to the question, the empirical part selects 227 state-owned shareholding companies from the listed companies in China’s stock market and investigates the influences of state-ownership on the performance of the companies. The results show that the state-ownership and firm scale have significant positive effects on enterprise performance.
作者 刘启君 熊璇
出处 《中南大学学报(社会科学版)》 CSSCI 2013年第4期23-28,共6页 Journal of Central South University:Social Sciences
基金 国家自然科学基金项目(71073060)
关键词 国有股权 企业绩效 企业规模 中国上市公司 State ownership market performance of enterprises scale of enterprises State-owned companies inChina's stock market [.~qi: ~:F~]
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