【作者】 谢明；

【导师】 向朝进；

【作者基本信息】 四川大学 ， 工商管理， 2002， 硕士

【摘要】 建立现代企业制度，提高企业经营绩效是我国国有企业体制改革的目标，完善的公司治理结构是现代企业制度得以真正确立的保证。目前，国内外针对公司治理结构和公司经营绩效之间的关系的研究很多。我国目前有关公司治理结构与公司绩效的实证性研究主要分为两类。一类主要研究高级管理人员持股状况、公司股权结构等与公司经营财务业绩之间的关系；第二类主要研究公司治理结构内部各种影响因素之间的关系。本文试图在分析公司治理结构各方面与公司经营财务业绩相关关系的基础上，将公司绩效分解为净资产收益率代表的公司价值和托宾Q值代表的公司价值成长能力两个指标，分别建立公司价值与公司治理结构各影响因素以及公司价值成长能力与公司治理结构各影响因素关系的多元线性数学模型，利用SPSS10.0统计软件，对之进行多元线性回归分析，考察它们之间的相关性和回归系数，并通过拟和出的回归方程考察公司短期与长期发展能力与公司治理结构的关系，是对公司治理结构与公司绩效关系进行研究的一次有益尝试。文章最后还为完善我国公司治理结构，提高我国公司绩效提出了若干建议。更多还原

【Abstract】 During the process of innovation of State-Owned enterprise, we have an ultimate object, that is to set up the modern corporate system to enhance the corporate performance. Perfect Corporate Governance is the guarantee to establish the modern corporate system. Nowadays, there is no last word in the research between the relationship of Corporate Governance and Performance.There are two measures in the research of the relationship between Corporate Governance and Performance in China. One is to study the relationship between the share-holding structures of senior supervisor, stock structure etc, and the finance performance of the corporate; the other is to study the relationship between correlative factors of the Corporate Governance.In this article, based on the analysis of the relationship between Corporate Governance and financing performance, the author divide performance into two aspects: ROE and Tobin’s Q Ratio, tries to establish the correlation and regression analysis mathematics model of corporate value and developing ability of the corporate, using statistical software SPSS10.0, carry through the Correlation and regression analysis, then analyzes the model to study the relationship between Corporate Governance, corporate value and developing ability of the corporate. This is a beneficial experiment to the research of the relationship between Corporate Governance and Performance. In the end, the author brings forward some advices about how to improve Corporate Governance and performance inChina.更多还原