本文選題：吉林省上市公司 + 財務績效　； 參考：《吉林大學》2013年碩士論文

【摘要】：我國證券市場走過了二十多年的發(fā)展歷程，上市公司已成為市場經(jīng)濟舞臺上的主角，為我國經(jīng)濟發(fā)展做出了重要貢獻。吉林省自1993年東北華聯(lián)在上交所掛牌上市以來，上市公司蓬勃發(fā)展，截至2012年年底，吉林省上市公司數(shù)量已達38家，不僅繁榮了吉林省的經(jīng)濟，而且在解決就業(yè)問題、調(diào)整經(jīng)濟結構、增加財政和居民收入等諸多方面也起到了巨大的作用。但就吉林省上市公司目前情況來看，上市公司無論在數(shù)量上還是經(jīng)營績效上都遠遠落后于全國平均水平，大多企業(yè)仍未擺脫高投入、低產(chǎn)出、低效益的不良局面，公司治理不規(guī)范、內(nèi)控制度不健全的問題依然存在。如何提升吉林省上市公司財務績效成為擺在我們面前的關鍵問題。因此，本文對吉林省上市公司財務績效的內(nèi)外部影響因素進行研究，，揭示其影響機理并提出相應對策，為提升上市公司財務績效提供理論支持和實踐指導。 本文首先對委托代理理論、利益相關者理論、系統(tǒng)論等理論進行系統(tǒng)闡述，為本研究奠定理論基礎。在此基礎上，分析了吉林省上市公司的現(xiàn)狀，并指出吉林省上市公司發(fā)展中存在的問題。本文從外部、內(nèi)部兩個角度分別研究了影響吉林省上市公司財務績效的因素。在外部影響因素的研究中，本文運用PEST分析法，從政府行為、法律制度、經(jīng)濟環(huán)境、文化與價值觀念、技術環(huán)境五方面進行研究，剖析了這五方面因素對財務績效的作用機理及影響效果。在內(nèi)部影響因素的研究中，本文從資本結構、股權結構、審計委員會的設立、獨立董事、監(jiān)事會、高管激勵六方面進行研究，并進行了實證分析。在對外、內(nèi)部影響因素進行研究之后，本文基于系統(tǒng)論的觀點，構建出影響吉林省上市公司財務績效的理論模型。最后，本文針對吉林省上市公司存在的問題，從政府和公司兩個層面提出提升吉林省上市公司財務績效的對策建議。
[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.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.51

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