基于河南省的上市公司股权结构研究论文.docVIP

PAGE - PAGE \* MERGEFORMAT 12 - 本科生毕业论文 基于河南省的上市公司股权结构研究 院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 2012年5月20日 摘 要 上市公司股权结构的研究已经成为社会的热点话题之一。股权结构作为公司治理的重要组成部分和基础，直接影响着公司各类决策主体参与决策的程度，它可以通过对公司治理模式的选择进而影响上市公司的业绩。因此，研究上市公司的股权结构，并寻找改善不足之处的方法已经成为促进国民经济发展的途径之一。 本文主要对河南省上市公司的股权结构进行分析。首先对上市公司股权结构的研究背景、研究目的与意义、国内外研究现状以及采用的研究方法进行阐述。然后，对文中所涉及的股权结构相关概念进行解释，并阐述上市公司股权结构的分类。接着，按照股权性质不同方面对上市公司股权结构进行具体分析，并在先进股权结构模式的基础上完成论证研究。最后，结合国内具体情况为河南省上市公司的发展提出合理建议。 通过理论分析和回归研究，我们可以得到以下结论: 股权集中度与上市公司的业绩U型相关，流通股比例、国有股比例与上市公司的业绩负相关，法人股比例与上市公司业绩正相关。 关键词： 股权结构；股权集中度； 股权结构模式 Abstract Studying on the ownership structure of the listed companies has become one of hot topics concerned by people. Ownership structure, which is considered as an important component and basis of governing corporate, directly affects the degree of the main decision-makers’ participation in decision-making, and then indirectly affect the performance of listed companies by choosing model of corporate governance. So researching the relationship both ways and search for effective ways development has became one of the ways promoting national economic in the modern world. In this article, we analyses related issues ownership structure of He Nan companies . Firstly, the article expatiates on shareholding structure of listed companies, including the research background, the purpose, significance of the relationship between two ways, the situation of the research at home and abroad. Secondly, we define the related concepts involved in the article, and expatiate on the characteristics of ownership structure in China. Thirdly，we analyses different aspects of the relationship and finish empirical analysis. Lastly， Summing up the above analysis help us make constructive suggestions for development of Chinese listed companies. Through research and regression analysis in this article, we can get following conclusions: U-related between focusing on equity of listed companies and; a negative correlation between the proportion of