摘要
随机选取23家文化产业上市公司并分析公司财务报表中的股权结构、公司绩效等数据之间的数学关系,比较前期相关文献研究成果,分析认为:文化产业上市公司股权集中度(CR 1、CR 5、Z指数等)与公司绩效EPS无显著相关关系;相对于国有控股和非控股,法人控股公司绩效更加突出;CR 1为国有性质的上市公司比CR 1为法人、社会公众性质的上市公司业绩更加稳定;国有控股公司业绩相对于其它两类性质更加稳定.出台制度来激励法人增加持股,优化股权结构,有利于优化企业治理体系和提高公司绩效,有利于实现文化产业的社会效益.
23 listed companies in cultural industry are randomly selected,and the mathematical relationship between ownership structure and company performance data in the financial statements is analyzed.By comparing the previous literature research results,it is concludes that there is no significant correlation between ownership concentration(CR 1,CR 5,Z index,etc.)and company performance(EPS).Compared with state-owned holding and non-holding,the performance of legal person holding company is more prominent;The performance of listed companies whose CR 1 is state-owned is more stable than that of listed companies whose CR 1 is legal person and public.Compared with the other two kinds of properties,the performance of state-owned holding companies is more stable.The introduction of a system to encourage legal persons to increase their shareholding and optimize the ownership structure is conducive to optimizing corporate governance system,and improving corporate performance,and to realizing the social benefits of the cultural industry.
作者
杨蕙菱
李兰
夏卓璇
杨慧斌
Yang Huiling;Li Lan;Xia Zhuoxuan;Yang Huibin(Finance Department,Xiangnan University,Chenzhou 423000,China;School of Business,Hunan International Economics University,Changsha 410205,China;Chenzhou Rural Commercial Bank Company Limited,Chenzhou 423000,China)
出处
《湘南学院学报》
2020年第5期49-55,共7页
Journal of Xiangnan University
关键词
文化产业
股权结构
公司绩效
EPS
cultural industry
equity structure
company performance
EPS
