| 公司治理与绩效关系研究最新进展 |
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| 引用本文： | 郝臣.公司治理与绩效关系研究最新进展[J].财务与金融,2008(5):79-83. |
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| 作者姓名： | 郝臣 |
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| 作者单位： | 南开大学商学院财务管理系/南开大学公司治理研究中心,天津,300071 |
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| 基金项目： | 国家自然科学基金，南开大学人文社会科学校内青年项目 |
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| 摘 要： | 公司治理的重要性已经得到理论界和实务界的认可。本文从两个方面论述了好的公司治理能够带来的影响，一方面好的公司治理能够提高管理效率，降低代理成本，进而提升财务绩效；另一方面，好的业绩使公司在资本市场上有更好的表现，即市场绩效，体现为公司治理溢价的存在。
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| 关 键 词： | 公司治理 治理指数 财务绩效 治理溢价 |
The Latest Research Developments about the Relationship between Corporate Governance and Performance |
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| HAO Chen.The Latest Research Developments about the Relationship between Corporate Governance and Performance[J].Accounting and Finance,2008(5):79-83. |
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| Authors: | HAO Chen |
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| Institution: | HAO Chen (Nankai University / Corporate Governance Research Center, Tianjin 300071 ) |
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| Abstract: | The importance of corporate governance gets theoretical and practical recognition. This article discusses the impact of good corporate governance from two aspects, on the one hand, good corporate governance leads to higher management efficiency and lower agency costs, and improves financial performance; on the other hand, corporate gets good market performance in capital markets, which is reflected in the existence of corporate governance premium. |
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| Keywords: | corporate governance governance index financial performance governance premium |
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