吉林省上市公司财务绩效影响因素研究

发布时间：2018-04-18 05:25

本文选题：吉林省上市公司 + 财务绩效　；参考：《吉林大学》2013年硕士论文

【摘要】：我国证券市场走过了二十多年的发展历程，上市公司已成为市场经济舞台上的主角，为我国经济发展做出了重要贡献。吉林省自1993年东北华联在上交所挂牌上市以来，上市公司蓬勃发展，截至2012年年底，吉林省上市公司数量已达38家，不仅繁荣了吉林省的经济，而且在解决就业问题、调整经济结构、增加财政和居民收入等诸多方面也起到了巨大的作用。但就吉林省上市公司目前情况来看，上市公司无论在数量上还是经营绩效上都远远落后于全国平均水平，大多企业仍未摆脱高投入、低产出、低效益的不良局面，公司治理不规范、内控制度不健全的问题依然存在。如何提升吉林省上市公司财务绩效成为摆在我们面前的关键问题。因此，本文对吉林省上市公司财务绩效的内外部影响因素进行研究，，揭示其影响机理并提出相应对策，为提升上市公司财务绩效提供理论支持和实践指导。本文首先对委托代理理论、利益相关者理论、系统论等理论进行系统阐述，为本研究奠定理论基础。在此基础上，分析了吉林省上市公司的现状，并指出吉林省上市公司发展中存在的问题。本文从外部、内部两个角度分别研究了影响吉林省上市公司财务绩效的因素。在外部影响因素的研究中，本文运用PEST分析法，从政府行为、法律制度、经济环境、文化与价值观念、技术环境五方面进行研究，剖析了这五方面因素对财务绩效的作用机理及影响效果。在内部影响因素的研究中，本文从资本结构、股权结构、审计委员会的设立、独立董事、监事会、高管激励六方面进行研究，并进行了实证分析。在对外、内部影响因素进行研究之后，本文基于系统论的观点，构建出影响吉林省上市公司财务绩效的理论模型。最后，本文针对吉林省上市公司存在的问题，从政府和公司两个层面提出提升吉林省上市公司财务绩效的对策建议。
[Abstract]:After more than 20 years of development, the listed companies have become the protagonists in the market economy and have made important contributions to the economic development of our country.Since the listing of Northeast China Union on the Shanghai Stock Exchange in 1993, listed companies have flourished. By the end of 2012, the number of listed companies in Jilin Province had reached 38, which not only boomed the economy of Jilin Province, but also solved the employment problem.Adjustment of economic structure, increase of finance and resident income and many other aspects also played a huge role.However, as far as the current situation of listed companies in Jilin Province is concerned, the listed companies lag far behind the national average in terms of both the quantity and the operating performance. Most enterprises have yet to get rid of the bad situation of high input, low output, and low efficiency.Corporate governance is not standardized, internal control system is not perfect problems still exist.How to improve the financial performance of listed companies in Jilin Province has become a key issue in front of us.Therefore, this paper studies the internal and external factors affecting the financial performance of listed companies in Jilin Province, reveals its influencing mechanism and puts forward corresponding countermeasures to provide theoretical support and practical guidance for improving the financial performance of listed companies.In this paper, the principal-agent theory, stakeholder theory, system theory and other theories are systematically expounded, which lays a theoretical foundation for this study.On this basis, this paper analyzes the current situation of listed companies in Jilin Province, and points out the problems existing in the development of listed companies in Jilin Province.This paper studies the factors that affect the financial performance of listed companies in Jilin Province from external and internal perspectives.In the study of external influence factors, this paper uses PEST analysis method to study government behavior, legal system, economic environment, culture and value concept, technological environment.This paper analyzes the mechanism and effect of these five factors on financial performance.In the study of internal influencing factors, this paper studies the capital structure, equity structure, the establishment of audit committee, independent director, board of supervisors, executive incentive, and carries on the empirical analysis.After studying the external and internal influencing factors, this paper constructs a theoretical model of the financial performance of listed companies in Jilin Province based on the viewpoint of system theory.Finally, aiming at the problems of listed companies in Jilin Province, this paper puts forward some countermeasures and suggestions to improve the financial performance of listed companies in Jilin Province from the two levels of government and company.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

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