公司治理是决定企业核心竞争力高低的一个非常重要的因素,其根本作用在于确保企业的决策科学,从而提高公司绩效。因子分析法是将多个实测变量转换为少数几个不相关的综合指标的多元统计分析方法,在实证研究中广泛应用。为了给进一步的实证研究打好基础,本文对公司治理与公司绩效研究的相关变量设定进行了探讨。 Corporate governance is a very important factor that determines the level of the core competitiveness of an enterprise. Its fundamental function is to ensure the scientific decision-making of the enterprise so as to improve the corporate performance. Factor analysis is a method of multivariate statistical analysis that converts a number of measured variables into a few uncorrelated synthetic indicators and is widely used in empirical research. In order to lay a good foundation for further empirical research, this paper discusses the related variables of corporate governance and corporate performance research.