利益相关者权利结构安排与企业可持续增长——基于中国A股上市公司的实证检验

发布时间：2018-01-01 21:21

本文关键词：利益相关者权利结构安排与企业可持续增长——基于中国A股上市公司的实证检验　出处：《系统工程》2011年07期 　论文类型：期刊论文

【摘要】：以2007~2008年中国A股上市公司的年报数据为基础,实证分析了公司利益相关者对公司可持续增长能力的影响。研究结果表明:公司股东、债权者和职工等主要的利益相关者对公司可持续增长能力均有重大的影响,其中股东的影响最大,职工次之,最后才是债权者;控股股东、债权者和职工对公司可持续增长能力的提高有积极影响,流通股股东的影响则是消极的;公司可持续增长能力与利益者权利的大小有显著的内生性关系;治理结构完善与不完善公司的可持续增长能力的差异显著。
[Abstract]:Based on the annual report data of Chinese A-share listed companies from 2007 to 2008, this paper empirically analyzes the influence of corporate stakeholders on the sustainable growth ability of the company. The results show that: shareholders of the company. The main stakeholders, such as creditor and employee, have great influence on the sustainable growth ability of the company, in which the shareholder has the biggest influence, the employee is the second, and the creditor is the last. Controlling shareholders, creditors and employees have a positive impact on the improvement of the company's sustainable growth ability, while the impact of circulating shareholders is negative; The sustainable growth ability of the company has a significant endogenous relationship with the rights of the stakeholders; The difference of sustainable growth ability between perfect and imperfect company is significant.
【作者单位】：湖南大学工商管理学院;
【分类号】：F272;F832.51;F224
【正文快照】： 1引言可持续发展作为当今的主流发展理念,其核心观点有三:一是要满足当代人的需求;二是要考虑后人的满足;三是要考虑环境和资源的承受限度。该理论的出现有着深刻的社会和经济背景,是对环境、资源和人类未来思考的结晶。我国政府适时地在国家层面上提出了科学发展观,那么作为

【参考文献】