浅析我国股权结构研究面临的误区及对策

公司股权结构已经成为国内外学术界研究的一个热点,也是我国现实经济中建立现代企业制度、改革国有大中型企业,完善上市公司治理机制的一个焦点。西方关于股权结构的研究焦点已经从弱股东(所有权于经营权分离)、大股东转移到多重大股东上,研究大股东之间的利益关系及其对公司价值的影响。而在国内,这个领域的研究仍停留在单一大股东层面上,笔者认为这已经不在符合我国上市公司股权结构的实际情况了。这一滞后性表现在两个方面:股权集中度与公司业绩的关系,国家股在公司治理中的作用。     

Hospitality research: a pause for reflection

Over recent decades hospitality research has made considerable advancements and contributions to knowledge creation. However, a review of associated literature reveals that there exists a significant degree of debate concerning the definitional, philosophical and conceptual dimensions of hospitality. This paper aims to capture current thinking and key challenges confronting the research community. Conclusions are drawn calling for: definitional precision of hospitality; a clearly articulated research philosophy locating hospitality as a specialist field of study within the social science landscape; an enhanced degree of research philosophy awareness by researchers; and the benefits of formulating and agreeing an internally valid conceptual framework. Copyright © 2002 John Wiley & Sons, Ltd.