军工上市公司治理结构与经营绩效的实证研究
关键词 治理结构 经营绩效 军工上市公司 实证研究
毕业论文外文摘要
Title An empirical study on the military listing corporation
governance structure and operating performance
Abstract
Corporate governance is not only a kind of cost is an investment, good corporate governance is the necessary condition to improve the performance of the company. This paper uses empirical research methods, data of 65 selected listed military enterprises from 2010 to 2012, the equity governance variables, the board of directors governance variables and management incentive variables respectively, and a number of performance indicators to do the regression analysis, the relationship between China's listed military enterprise corporate governance and business performance is discussed research. China's listed military enterprises are not perfect places, board governance and management incentive mechanism in the aspects of equity, the need for timely to improve equity structure, more rational design of the board of directors and management team, establish and improve the incentive and restraint mechanisms, the management set up the information disclosure mechanism specification transparent.
Keywords governance structure operating performance
military listing corporation empirical study
目 次
1 绪论 1
1.1 研究背景及意义 1
1.2 研究内容及方法 2
2 相关概述 4
2.1 相关概念 4
2.2 相关理论 6
2.3 公司治理结构与经营绩效相关性的理论分析 7
3 军工上市公司治理结构与经营绩效相关性的实证设计 10
3.1 样本选取和数据来源 10
3.2 研究假设 10
3.3 研究变量的选取 10
3.4 模型构造 12
4 军工上市公司治理结构与经营绩效相关性的实证分析 13
4.1 经营绩效指标的确定 13
4.2 描述性统计 17
4.3 相关性分析 19
4.4 回归分析 20
5 研究结论及建议 23
5.1 研究结论 23
5.2 相关建议 24
结论 27
致谢 28
参考文献 29
表1 变量定义表 12
表2 经营绩效评价指标 13
表3 KMO 和 Bartlett 的检验 14
表4 解释的总方差 14
表5 成分矩阵 15
表6 旋转成分矩阵 15
表7 成分得分系数矩阵 16
表8 经营绩效描述性统计 17
表9 第一大股东持股比例描述性统计 18
上一篇：我国商业银行会计内部控制问题分析