服装上市公司股权结构与绩效关系的实证分析 [摘要]股权结构是公司治理的基础。不同的股权结构表明不同的利益分配,不同的股权所有者在公司中的投资不同,影响公司的治理与发展,从而表现出不同的经营绩效。本文以我国服装类上市公司为研究对象，对其自 2006 年至 2009 年披露的 4 年财务年报中的相关数据进行实证研究，主要从股权结构如何影响服装类公司经营绩效方面进行实证分析，试图阐明服装类公司股权结构与经营效率的关系，以其为服装类公司优化股权结构提供参考。方法上使用回归分析并对有关信息和资料数据进行进一步的实证分析，在此基础上提出提高公司绩效的相关建议。[关键词] 股权结构 公司绩效 服装公司 回归分析[Abstract] The shareholding structure is the basis of corporate governance. Different ownership structure suggests that different interest distribution and different equity owner’s within the company investment is different. It can influence corporate governance and the development and then it will bring different functions of management mechanisms that cause the diversity of operating performance. This paper took the listed Chinese clothing companies as objects ， through analyzing the data of ownership structure and corporate performance published by the companies from 2006 to 2009.And making empirical researches on capital structure especially on ownership structure, to reveal the relationship between ownership structure and the corporate performance of domestic clothing companies ． Besides ， to explore some proposals on improving ownership structure. The paper was carried out by regression analysis.After research ， to make relevant recommendations for improving corporate performance.[Key Words] Ownership Structure Corporate Performance Clothing Listed Companies Regression Analysis一、相关概念（一）股权结构股权结构是指股份公司总股本中,不同性质的股份所占的比例及其相互关系。股权即股票持有者所具有的与其拥有的股票比例相应的权益及承担一定责任...
