股权分置改革对上市公司绩效的影响研究——基于股改前后的国有控股上市公司的中期报告.docxVIP

股权分置改革对上市公司绩效的影响研究——基于股改前后的国有控股上市公司的中期报告 摘要： 本文以股权分置改革为外部变量，以上市公司的财务指标为内部变量，对国有控股上市公司的股改前后绩效进行分析。通过对中期报告的数据进行比较和归纳，本文得出了以下结论：股权分置改革对国有控股上市公司的绩效具有显著影响，改革后上市公司的财务指标均有不同程度的提升，股改对股东结构的优化与上市公司治理的改进是导致这种变化的主要原因。同时，本文还探讨了股改后需要加强的监管和制度建设。 关键词：股权分置改革；国有控股上市公司；绩效；股东结构；治理 Abstract： Taking the equity separation reform as the external variable and the financial indicators of listed companies as the internal variable, this paper analyzes the performance of state-owned controlling listed companies before and after the equity reform. By comparing and summarizing the data in the interim report, this paper draws the following conclusions: the equity separation reform has a significant impact on the performance of state-owned controlling listed companies, and the financial indicators of listed companies have been improved to varying degrees after the reform. The optimization of shareholder structure and the improvement of listed company governance are the main reasons for this change. At the same time, this paper also discusses the need to strengthen supervision and institutional construction after the reform. Keywords: equity separation reform; state-owned controlling listed companies; performance; shareholder structure; governance.