从利益相关者信用关系角度看我国股权结构

发布时间：2018-03-17 11:23

本文选题：股权结构　切入点：利益相关者　出处：《财经科学》2015年07期 　论文类型：期刊论文

【摘要】：本文重点研究了股权结构对于利益相关者信用关系的影响。利益相关者之间的承诺及其履约状态、结果能够较为集中地和具体地表达利益相关者之间的关系,而这种关系实际上是受到企业治理因素的直接或者间接影响的,其中,作为治理因素之一的股权结构尤其突出。本文通过实证研究发现了二者之间的四个维度的关系,这四个维度包括管理严谨度、企业绩效、履约积极性、履约时间。
[Abstract]:This paper focuses on the impact of equity structure on the credit relationship of stakeholders. The commitment and performance status of stakeholders are studied. The results show that the relationship between stakeholders can be expressed more intensively and concretely. In fact, this relationship is directly or indirectly influenced by corporate governance factors, among which the equity structure as one of the governance factors is particularly prominent. These four dimensions include management rigour, enterprise performance, performance initiative, performance time.
【作者单位】：四川大学商学院;
【分类号】：F271.5

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