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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2013年08月第19卷第4期
   
本文已被:浏览1900次    下载697次   
文章编号:1672-3104(2013)04-0023-06
 
国有股权对企业绩效影响的再认识
——基于上市公司会计信息的实证分析
 
刘启君,熊璇
 
(华中科技大学公共管理学院,湖北武汉,430074)
 
摘  要: 国有企业的市场表现一直受到广泛关注,国有股权对企业绩效的影响究竟如何,学术界也一直存有理论争议。为澄清这一问题,实证部分选取2010年沪深交易所上市公司中227家国有参股公司为样本,考察国有股权对公司绩效的影响。分析结果显示,国有股权比例和企业规模对于企业经营绩效具有显著正效应。
 
关键词: 国有股权;企业绩效;企业规模;中国上市公司
 
 
A Re-examination of Effects of State Ownership on Enterprise Performance: An Empirical Analysis of the Accounting Information of State-owned Companies in China’s Stock Market
 
LIU Qijun, XIONG Xuan
 
(School of Public Administration, Huazhong University of Science and Technology, Wuhan 430074, China)
 
Abstract: The market performance of state-owned enterprises has received widespread concerns. The question of the true effects of state ownership on the market performance of state-owned enterprises has been an academic dispute that awaits settlement. To find the answer to the question, the empirical part selects 227 state-owned shareholding companies from the listed companies in China’s stock market and investigates the influences of state-ownership on the performance of the companies. The results show that the state-ownership and firm scale have significant positive effects on enterprise performance.
 
Key words: State ownership; market performance of enterprises; scale of enterprises; State-owned companies in China’s stock market
 
 
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