关于资本结构对公司治理绩效的影响所进行的一系列理论与实务研究,数量多、结论不一.通过梳理现有的研究成果,文章实证检验了江苏中小板上市公司资本结构的公司治理效应,在此基础上,就完善江苏中小板上市公司治理提出建议.“,”A large quantity of theoretical and practical study on firm performance impact of the capital structure is inconsistent.After combing the existing research results,the paper gets through the empirical test with regard to the impact of the capital structure on corporate governance performance on mid-Small board of listed companies in Jiangsu.On this basis,it makes a proposal on how to improve the corporate governance of mid-small board of listed companies in Jiangsu.