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本文运用相关分析和回归分析的方法,通过对我国沪深300指数中的300家上市公司2010年的基本信息和年度财务报告进行实证研究后发现:在财务治理的相关因素中,资产负债率、公司现金管理的效果、企业性质、公司规模与净资产收益率存在着线性关系,其中前二者与公司绩效正相关,企业性质、公司规模与公司绩效负相关;而股权集中度、独立董事的比例、高管人员是否持股三个因素对公司绩效没有明显影响。
By using the method of correlation analysis and regression analysis, this paper empirically studies the basic information and annual financial reports of 300 listed companies in China’s CSI 300 Index in 2010 and finds that among the related factors of financial governance, the asset-liability ratio, There is a linear relationship between the company’s cash management effectiveness, the nature of the firm, the size of the company and the return on net assets, of which the former two are positively related to the company’s performance, the other is the nature of the company, and the company’s scale is negatively correlated with the company’s performance; Proportion, senior executives hold three factors have no significant impact on company performance.