我国上市公司股权结构的财务治理效应研究

【作者】 郝晓雁；

【Author】 Xiaoyan hao;Shanxi University of Finance and Economics;

【机构】 山西财经大学；

【摘要】 金融危机的爆发,暴露了我国上市公司由于股权结构不合理导致的诸多财务治理方面的问题。股权结构是公司财务治理的基础,其设置状况是否合理对公司财务治理的效率有着决定性的影响。本文从理论和实证两方面分析了股权结构的财务治理效应,并通过分析得出我国上市公司股权结构的财务治理效应的现状和存在的问题,提出了强化我国上市公司股权结构的财务治理效应的对策建议。更多还原

【Abstract】 The outbreak of the financial crisis, exposures many defects of financial governance that are caused by the defects of the ownership structure of the listed companies of our country. Ownership structure is the foundation of financial governance; its rationality has a decisive impact on the efficiency of financial governance of the company. This paper analyses the financial governance efficiency of the ownership structure in theory and positive. It analysis the status of financial governance effect of ownership structure of the listed company of our country. It puts forward optimized countermeasures of the ownership structure and the financial governance efficiency according to the actual of our country.更多还原