摘要
公司治理结构对公司绩效的影响一直是国内外会计理论研究中的焦点问题.中国创业板上市公司大多属于高科技、创新型中小企业,其公司绩效是关系公司能否实现高成长的重要因素,也是股东等利益相关者重点关注的问题.以2012—2016年中国创业板上市公司为样本,基于地域和行业特征,从股权结构、董事会特征、高管激励3个角度,实证检验公司治理结构与公司绩效的关系,并根据研究结论提出相关建议.
The influence of corporate governance structure on financial performance has always been the focus of accounting theory research and practice.Most China＇s GEM pulicly listed corporations are high-tech,innovative,small and medium-sized companies and their financial performance is the key factor to achieve high-growth and attract the focus of relevant stockholders.Using 2012—2016 China＇s GEM publicly listed companies as a sample and basing upon location and industry characteristics,this paper empirically examines the relationship between corporate governance structure and financial performance of the listed GEM corporations from the prospect of stockholders＇ ownership structure,board characteristics and executives incentives and provides relevant suggestions basing on the conclusion of this research.
出处
《辽宁师范大学学报（自然科学版）》
CAS
2017年第4期548-557,共10页
Journal of Liaoning Normal University:Natural Science Edition
基金
辽宁省教育厅人文社会科学研究一般项目(2016JYT09)
关键词
创业板上市公司
治理结构
公司绩效
publicly listed GEM corporation
governance structure
financial performance
