浙江省上市公司财务治理与成长性的研究

发布时间：2018-08-26 20:41

【摘要】：在激烈的市场竞争中，每个公司的基本目标就是谋求利润和生存发展，保持持续的成长也成为衡量公司治理能力高低的客观标准之一。在我国A股市场上，浙江省上市公司成长相对较快，这从浙江省上市公司的质量和拟上市公司的数量上可以看出来。浙江省上市公司成长性具有普遍性特点，公司财务治理也相对成熟，这两者之间一定存在某种联系，因为公司成长性是财务治理水平较为直接的体现，，良好的财务治理必然与公司持续成长相联系。从这个意义上讲，本文关于浙江省上市公司财务治理与公司成长性的研究选题具有重要的现实意义。本文选取浙江省上市公司财务治理与成长性的关系作为研究对象，首先综述了公司成长性与财务治理的基本理论，并论述了公司成长性内涵。在研究方法上，以近三年符合条件的浙江省上市公司为样本，借鉴已有成熟的上市公司成长性评价体系，从公司财务治理角度入手，运用描述性统计和回归分析等手段，系统分析了浙江省上市公司财务治理与成长性相互作用机理并得出相关结论，即公司财务治理水平与公司成长性关系具有正相关性。最后，本文提出有利于实现浙江省上市公司持续成长的财务治理政策建议，包括内外部财务治理的优化与完善，这将有助于制定出完善浙江省上市公司财务治理的有效政策措施，促进浙江省上市公司持续健康的成长。
[Abstract]:In the fierce market competition, the basic goal of each company is to seek profit and survival and development, and to maintain continuous growth has become one of the objective criteria to measure the corporate governance ability. In China's A-share market, the growth of listed companies in Zhejiang Province is relatively rapid, which can be seen from the quality of listed companies in Zhejiang Province and the number of companies to be listed. The growth of listed companies in Zhejiang Province is of universal character and the corporate financial governance is relatively mature. There must be some relationship between the two, because corporate growth is the direct embodiment of the level of financial governance. Good financial governance is bound to be linked to the company's continued growth. In this sense, the research on financial governance and corporate growth of listed companies in Zhejiang Province has important practical significance. In this paper, the relationship between financial governance and growth of listed companies in Zhejiang Province is selected as the research object. Firstly, the basic theory of corporate growth and financial governance is summarized, and the connotation of corporate growth is discussed. In terms of research methods, taking Zhejiang listed companies in recent three years as samples, using the mature evaluation system of growth of listed companies for reference, starting from the perspective of corporate financial governance, using descriptive statistics and regression analysis and other means. This paper systematically analyzes the interaction mechanism between financial governance and growth of listed companies in Zhejiang Province and draws a conclusion that the level of corporate financial governance has a positive correlation with corporate growth. Finally, this paper puts forward some suggestions on financial governance policy, including the optimization and improvement of internal and external financial governance, which is conducive to the sustainable growth of listed companies in Zhejiang Province. This will help to formulate effective policies and measures to improve the financial governance of listed companies in Zhejiang Province and promote the sustained and healthy growth of listed companies in Zhejiang Province.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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