| 中国家族企业治理要素与企业绩效实证研究 |
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| 引用本文： | 于健南,石本仁,石水平. 中国家族企业治理要素与企业绩效实证研究[J]. 山西财经大学学报, 2008, 30(3): 73-81 |
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| 作者姓名： | 于健南 石本仁 石水平 |
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| 作者单位： | 暨南大学,管理学院,广东,广州,510632 |
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| 基金项目： | 国家自然科学基金项目《我国家族企业信息传递机制研究》(项目编号:70572064)，广东省2007年度会计科研课题《家族企业治理结构与内部控制关系研究》(项目编号:07042)，国家统计局资助项目(项目编号:2006B44) |
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| 摘 要： | 本文以2006年沪、深两市115家上市家族企业为研究样本,设置会计盈利和公司价值两类指标,运用全回归和逐步回归方法,考察了我国上市家族企业家族持股比例、两职合一、董事会规模等治理变量与企业绩效之间的关系。结果表明:家族持股比例与绩效之间存在正向关系;董事长与总经理两职合一与绩效之间具有正相关关系,但是效果不显著;董事会规模、独立董事比例与绩效之间不存在显著的相关关系;董事长持股比例与绩效之间显著负相关,总经理持股比例则与绩效之间没有显著相关关系。
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| 关 键 词： | 家族企业 治理要素 企业绩效 |
| 文章编号： | 1007-9556(2008)03-0073-09 |
| 修稿时间： | 2008-02-01 |
Empirical Analysis of Governance Factors of Chinese Family-own Business and Its Performance |
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| YU Jian-nan,SHI Ben-ren,SHI Shui-ping. Empirical Analysis of Governance Factors of Chinese Family-own Business and Its Performance[J]. Journal of Shanxi Finance and Economics University, 2008, 30(3): 73-81 |
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| Authors: | YU Jian-nan SHI Ben-ren SHI Shui-ping |
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| Abstract: | The authors use the sample of 115 family firms in China which became private ownership before December 31st of 2005.And then the auhors examine whether there is relation between corporate governance factors of family-owned business in China and its performance,and what it is if it has.The outcome indicates that the relation between family shareholders proportion and corporate performance presents positive relation.It presents positive relation between duality of CEO and Chairman and performance,but its effect is no prominent.Neither the Scale of boards nor the proportion of independent directors presents notable relation with the performance.From the results,the paper also finds there is notable negative relation between the proportion of Chairman stock ownership and corporate performance. |
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| Keywords: | family-owned business governance factors coporate performance |
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