Earticle

초록

영어

With the development of network technology, the traditional business process and organizational structure has been changed, the financial governance of the enterprise also changes in various aspects. In this paper, the author analyzed financial governance efficiency of listed companies by using data envelopment analysis. In empirical analysis, we select input indicators from two aspects as financial governance structure and financial governance mechanism; financial governance mechanism includes decision-making mechanism, incentive mechanism and supervision mechanism. The result shows that asset-liability ratio has a small decline after 2012, the average asset liability ratio has dropped to 40%, this shows that the asset liability ratio has a significant impact on the efficiency of the financial governance of the listing Corporation. On this basis, we put forward relevant policy recommendations.

목차

Abstract
 1. Introduction
 2. Literature Review
  2.1. Corporate Governance Concept
  2.2. Modern Corporate Governance Theory
  2.3. Financial Theory
 3. Research Design
 4. Empirical Analysis
  4.1. Data Collection
  4.2. DEA Model
 5. Conclusions
 References

키워드

저자

• Lin Yang [ Shaanxi Polytechnic Institute, Xianyang 712000, Shaanxi, China ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Future Generation Communication and Networking

• 간기

  격월간

• pISSN

  2233-7857

• 수록기간

  2008~2016

• 십진분류

  KDC 505 DDC 605