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我國交通運輸類上市公司治理結(jié)構(gòu)對公司績效影響的實證研究

發(fā)布時間:2018-09-11 18:17
【摘要】:摘要:眾所周知,我國交通運輸類企業(yè)大多是國有企業(yè),隨著國有企業(yè)改革的推進(jìn),國有交通運輸類企業(yè)的公司制改革進(jìn)程也在不斷推進(jìn)。交通運輸市場通過調(diào)整體制、理順關(guān)系、轉(zhuǎn)換企業(yè)經(jīng)營機(jī)制、優(yōu)化組織結(jié)構(gòu)、培育建立運輸市場、轉(zhuǎn)換政府職能等措施,推動和促進(jìn)交通運輸業(yè)的不斷發(fā)展。然而,由于我國特殊的國情,我國國有企業(yè)改革帶有明顯人為設(shè)計和干預(yù)的痕跡,企業(yè)經(jīng)營績效不能盡如人意。我國交通運輸類企業(yè)的主體是國有企業(yè),隨著國有企業(yè)公司制改革的不斷推進(jìn),公司治理問題也逐漸暴露出來,主要表現(xiàn)為所有者缺位和內(nèi)部人控制。本文借鑒國內(nèi)外的優(yōu)秀研究成果,通過實證研究找出我國交通運輸類企業(yè)在公司治理方面的缺陷,并對癥下藥,提出相應(yīng)的建議,同時也為我國鐵路行業(yè)的改革提供一些實踐經(jīng)驗。 本文在相關(guān)理論和研究綜述的基礎(chǔ)上,提出了若干上市公司治理結(jié)構(gòu)與公司績效關(guān)系的假設(shè),通過樣本選取、變量設(shè)計、模型解釋,對交通運輸業(yè)公司治理結(jié)構(gòu)對公司績效影響進(jìn)行了實證研究,得出本文的結(jié)論,并從公司治理結(jié)構(gòu)方面,提出了我國鐵路行業(yè)改革的建議。文章主體包含5個部分。第一部分序言,從研究背景和研究意義出發(fā),提出本文所要研究的問題,并對本文的研究思路和研究方法做出說明。第二部分是研究綜述,首先對交通運輸類企業(yè)績效評價和公司治理的概念作出闡述,其次對交通運輸類企業(yè)的績效評價、公司治理對公司績效影響的相關(guān)文獻(xiàn)進(jìn)行回顧總結(jié)。第三部分是研究假設(shè)和研究設(shè)計,在這一部分,提出文章的6個研究假設(shè),并對變量的選取、數(shù)據(jù)的來源和處理以及所用的模型做出解釋說明。第四部分進(jìn)行實證研究。第五部分得出結(jié)論,從公司治理結(jié)構(gòu)方面提出了我國鐵路行業(yè)改革的建議,并指出本文的不足,對后續(xù)的研究方向作出初步的探討。
[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.
【學(xué)位授予單位】:北京交通大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F532.6;F271;F530.68

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