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近年来,我国家族控股上市公司经营规模逐步扩大、数量急剧上升,对国民经济的发展颇具贡献。但难免暴露出公司内部管理体制混乱、会计信息披露质量较低等问题。本文选择2013~2015年深交所和上交所全部家族企业为初始研究样本,运用EXCEL、SPSS进行数据处理,使用Stata软件进行描述性统计和T检验。描述并分析我国家族控股上市公司的股权结构、董事会特征现状,采用T检验的研究方法分析上市家族企业股权结构、董事会特征、企业经营绩效的关系,对检验结果进行分析,从而得出结论。
In recent years, the scale of operation of family-controlled listed companies in our country has been gradually expanded, the number has risen sharply, and made great contributions to the development of the national economy. But inevitably exposed the internal management system confusion, lower quality disclosure of accounting information and other issues. This paper selects all the family-owned enterprises of the Shenzhen Stock Exchange and Shanghai Stock Exchange from 2013 to 2015 as the initial research samples, and uses EXCEL and SPSS to process the data. Stata software is used to carry out descriptive statistics and T-tests. Describe and analyze the ownership structure and the characteristics of the board of directors of the family-controlled listed companies in our country, and analyze the relationship between ownership structure of the listed family-owned enterprises, the characteristics of the board of directors and the performance of the listed companies through the research method of T-test and analyze the test results.