基于增加价值的上市公司治理评价指数构建——以信息技术业上市公司为例

发布时间：2018-02-24 06:41

本文关键词： 增加价值熵权法企业治理评价指数　出处：《财会月刊》2017年32期 　论文类型：期刊论文

【摘要】：供给侧结构性改革背景下,以创新驱动的经济转型与发展模式将成为未来发展的主流模式,企业的价值创造是企业持续发展的根本保障,企业增加价值最大化已成为公司治理的最终目标。基于增加价值理论、利益相关者理论和企业治理理论,采用熵权法客观赋权的方法,构建基于增加价值的上市公司治理评价指数。利用沪深主板2011~2015年信息技术业上市公司的数据进行实证检验,旨在为经营者和投资者提供评价企业价值创造能力的数据支撑,并为他们进行企业市场价值预测和公司治理提供有意义的参考。
[Abstract]:Under the background of supply-side structural reform, the innovation-driven economic transformation and development model will become the mainstream mode of future development, and the value creation of enterprises is the fundamental guarantee for the sustainable development of enterprises. Based on the theory of added value, stakeholder theory and corporate governance theory, entropy weight method is used to give objective weight to the enterprise, which is based on the theory of added value, the theory of stakeholders and the theory of corporate governance, which has become the ultimate goal of corporate governance. This paper constructs the evaluation index of listed company governance based on adding value. Using the data of information technology industry listed companies in Shanghai and Shenzhen main Board from 2011 to 2015, the purpose of this paper is to provide data support for managers and investors to evaluate the value creation ability of enterprises. And for them to predict the market value of enterprises and corporate governance to provide a meaningful reference.
【作者单位】：武汉理工大学管理学院;
【基金】：国家社会科学基金重点项目“基于行业风险动态监测的信息技术上市公司财务预警定位研究”(项目编号:15AGL008)
【分类号】：F275;F49;F832.51

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