本文从现金流权、控制权、以及两权分离度对公司绩效的影响等三个方面,对国内外关于两权分离度与公司绩效的文献进行了综述。研究表明,在所有权集中的形式下,现金流权与公司绩效的影响没有一直的结论,控制权对公司绩效的影响大致认为成负相关,两全分离度对公司绩效的影响存在有关论和无关论。 This article summarizes the domestic and foreign literatures on the separation of ownership of two rights and corporate performance from the aspects of the cash flow right, the control right and the impact of the separation of two rights on the corporate performance. The research shows that in the form of ownership concentration, there is no consistent conclusion about the impact of cash flow right and corporate performance. The influence of control right on corporate performance is generally considered as negative correlation. The influence of the two full degrees of separation on corporate performance is relevant and irrelevant s.