我国交通运输类上市公司治理结构对公司绩效影响的实证研究

发布时间：2018-09-11 18:17

【摘要】：摘要：众所周知,我国交通运输类企业大多是国有企业,随着国有企业改革的推进,国有交通运输类企业的公司制改革进程也在不断推进。交通运输市场通过调整体制、理顺关系、转换企业经营机制、优化组织结构、培育建立运输市场、转换政府职能等措施,推动和促进交通运输业的不断发展。然而,由于我国特殊的国情,我国国有企业改革带有明显人为设计和干预的痕迹,企业经营绩效不能尽如人意。我国交通运输类企业的主体是国有企业,随着国有企业公司制改革的不断推进,公司治理问题也逐渐暴露出来,主要表现为所有者缺位和内部人控制。本文借鉴国内外的优秀研究成果,通过实证研究找出我国交通运输类企业在公司治理方面的缺陷,并对症下药,提出相应的建议,同时也为我国铁路行业的改革提供一些实践经验。本文在相关理论和研究综述的基础上,提出了若干上市公司治理结构与公司绩效关系的假设,通过样本选取、变量设计、模型解释,对交通运输业公司治理结构对公司绩效影响进行了实证研究,得出本文的结论,并从公司治理结构方面,提出了我国铁路行业改革的建议。文章主体包含5个部分。第一部分序言,从研究背景和研究意义出发,提出本文所要研究的问题,并对本文的研究思路和研究方法做出说明。第二部分是研究综述,首先对交通运输类企业绩效评价和公司治理的概念作出阐述,其次对交通运输类企业的绩效评价、公司治理对公司绩效影响的相关文献进行回顾总结。第三部分是研究假设和研究设计,在这一部分,提出文章的6个研究假设,并对变量的选取、数据的来源和处理以及所用的模型做出解释说明。第四部分进行实证研究。第五部分得出结论,从公司治理结构方面提出了我国铁路行业改革的建议,并指出本文的不足,对后续的研究方向作出初步的探讨。
[Abstract]:Absrtact: as we all know, most of the transportation enterprises in our country are state-owned enterprises. With the reform of state-owned enterprises, the process of corporate reform of state-owned transportation enterprises is also advancing. The transportation market promotes and promotes the continuous development of the transportation industry by adjusting the system, straightening out the relationship, changing the management mechanism of the enterprise, optimizing the organizational structure, cultivating the establishment of the transportation market and transforming the functions of the government. However, due to the special situation of our country, the reform of state-owned enterprises has obvious traces of artificial design and intervention, and the performance of enterprises is not satisfactory. The main body of the transportation enterprises in our country is state-owned enterprises. With the development of the reform of the corporate system of state-owned enterprises, the problems of corporate governance are gradually exposed, mainly manifested in the absence of owners and the control of insiders. This article draws lessons from the domestic and foreign outstanding research results, through the empirical research to find out our country transportation enterprise in the corporate governance flaw, and puts forward the corresponding suggestion according to the case. At the same time, it also provides some practical experience for the reform of China's railway industry. On the basis of relevant theories and research reviews, this paper puts forward some hypotheses about the relationship between corporate performance and governance structure of listed companies, through sample selection, variable design, model interpretation, This paper makes an empirical study on the influence of corporate governance structure on corporate performance, draws the conclusion of this paper, and puts forward some suggestions on the reform of railway industry in China from the aspect of corporate governance structure. The main body of the article consists of five parts. The first part of the preface, from the research background and significance, put forward the problems to be studied in this paper, and the research ideas and methods of this paper made an explanation. The second part is a summary of the research. Firstly, the concepts of performance evaluation and corporate governance of transportation enterprises are expounded. Secondly, the performance evaluation of transportation enterprises and the related literature on the impact of corporate governance on corporate performance are reviewed and summarized. The third part is the research hypothesis and research design. In this part, six hypotheses are proposed, and the selection of variables, the source and processing of data and the model used are explained. The fourth part carries on the empirical research. The fifth part draws a conclusion, puts forward some suggestions on the reform of railway industry in our country from the aspect of corporate governance structure, and points out the deficiency of this paper, and makes a preliminary discussion on the future research direction.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F532.6;F271;F530.68

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