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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

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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【作者】 刘启君熊璇

【Author】 LIU Qijun;XIONG Xuan;School of Public Administration,Huazhong University of Science and Technology;

【机构】 华中科技大学公共管理学院

【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。

【Abstract】 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.

【基金】 国家自然科学基金项目(71073060)
  • 【文献出处】 中南大学学报(社会科学版) ,Journal of Central South University(Social Science) , 编辑部邮箱 ,2013年04期
  • 【分类号】F276.1;F275;F832.51
  • 【被引频次】11
  • 【下载频次】349
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