| 股权结构与公司绩效的相关性研究——以我国A股石油类上市公司为例 |
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| 引用本文： | 何进日,喻美.股权结构与公司绩效的相关性研究——以我国A股石油类上市公司为例[J].湖南师范大学社会科学学报,2009,38(1). |
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| 作者姓名： | 何进日 喻美 |
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| 作者单位： | 湖南大学,会计学院,湖南,长沙,410079 |
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| 摘 要： | 我们探讨石油类上市公司的股权结构、经营绩效以及两者之间的相关性,发现对于石油类上市公司而言,前5大股东为指标表示的股权集中度与公司绩效相关性并不显著;在有国家股的石油类上市公司中,国有股、公司法人股与公司绩效正相关,且效果显著;而无国家股的石油类上市公司中,国有股显然与公司绩效不相关。提出了联系实际,建立适合本行业、本企业发展的股权结构及审慎实施国有股“减持“等优化石油类上市公司股权结构,提高其经营绩效的政策建议。
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| 关 键 词： | 股权结构 公司绩效 净资产收益率 石油类 上市公司 |
Correlation between Equity Structure and Operating Performance: Evidence from Oil Listed Companies of China |
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| HE Jin-ri,YU Mei.Correlation between Equity Structure and Operating Performance: Evidence from Oil Listed Companies of China[J].Journal of Social Science of Hunan Normal University,2009,38(1). |
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| Authors: | HE Jin-ri YU Mei |
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| Institution: | College of Accounting;Hunan University;Changsha;Hunan 410079;China |
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| Abstract: | This paper studies the equity structure,operating performance of oil listed companies and the correlation between them.The study shows that for the oil listed companies,major shareholders which indicate by previous five major shareholders is not significantly related with corporate performance.In oil listed companies which have state-owned shares and corporate shares is significantly related with corporate performance,but the company which does not have state-owned shares is not significantly related with c... |
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| Keywords: | equity structure performance of corporations rate of net-capital income oil listed listed companies |
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