行动者结构与组织绩效关系研究——以信息技术行业股权特征为例
II
Relationship Between Actor Structure and Organizational Performance
——Taking Listed Companies in the Information Technology Industry
as an Example
Abstract
Since the beginning of the 20th century, people began to study the organization, and
since then, the research on organization has been the focus of scholars' attention. This paper
constructs the theoretical analysis framework ofstructure actor with structure and actor as
the core, studies the relationship between actor structure and organizational performance, and
verifies the relationship between ownership structure and business performance in
information technology industry. This paper broadens the theoretical basis of studying the
relationship between ownership structure and business performance, and puts forward feasible
suggestions to improve the level of business performance.
The information technology industry is a new industry in China, which plays an
important role in the rapid development of national economy and the strategy ofindustry
4.0. This paper takes the listed companies in the information technology industry from 2012
to 2016 as the research object, and makes an empirical study on the relationship among
ownership structure, internal control and business performance. Firstly, this paper combs the
related literatures. Secondly, on the basis of literature review and institutionalism, actor theory,
information asymmetry theory, signal transmission theory and other theories, the research
hypothesis is put forward. Then through a series of preparatory work such as selecting
variables, building models, selecting samples and screening data; Finally, we use stata 14.0
software to demonstrate the relationship between ownership structure, internal control and
business performance.
this paper, the ownership concentration (the first largest shareholder shareholding ratio)
and equity checks and balances (the first five major shareholder shareholding regression line
slope) as a substitute variable of the ownership structure, using return on total assets to
measure the performance of enterprises, using dibo risk management technology co., ltd.
issued by the listed company's internal control index to measure the internal control of the
company, the relationship between the three were studied. the conclusions are as follows: (1)
in the information technology industry listed company's ownership structure and business
performance significantly positive correlation: ownership concentration changes, business
performance changes in the same direction; Business performance and equity checks and
balances are significantly positive correlation. (2) ownership structure is positively related to
internal control: ownership concentration has a positive impact on the level of internal control;
辽宁师范大学硕士学位论文
II
I
The greater the checks and balances between shareholders, the better the internal control of
the company. (3) internal control has intermediary transmission effect in the influence of
ownership structure on business performance.
Key words: Actors; Equity structure; Internal control; Business performance;
行动者结构与组织绩效关系研究——以信息技术行业股权特征为例
IV
目录
摘要......I
Abstract.......II
1 绪论........1
1.1 研究背景与意义....1
1.1.1 研究背景.....1
1.1.2 研究意义.....2
1.2 国内外研究综述....2
1.2.1 行动者结构与组织绩效的国内外研究综述.2
1.2.2 股权结构与企业经营绩效的国内外研究综述...........3
1.2.3 股权结构与内部控制的国内外研究综述...4
1.2.4 内部控制、股权结构和企业经营绩效三者关系的研究综述...........4
1.3 研究内容及框架....5
1.3.1 研究内容.....5
1.3.2 研究方法.....5
1.3.3 研究技术路线.6
1.3.4 论文的创新...6
2 理论基础与分析框架......8
2.1 核心概念..........8
2.1.1 行动者.......8
2.1.2 行动者结构...8
2.1.3 核心行动者...8
2.1.4 组织绩效.....8
2.2 基础理论..........8
2.2.1 制度主义.....8
2.2.2 行动者理论...9
2.2.3 信息不对称理论...........9
2.2.4 信号传递理论10
2.3 分析框架.........10
3 研究设计...12
3.1 研究假设.........12
3.1.1 股权结构与企业经营绩效关系的研究假设12
3.1.2 股权结构与内部控制的研究假设........12
辽宁师范大学硕士学位论文
V
3.1.3 内部控制在股权结构与企业经营绩效关系中的中介传导效应的假设..13
3.2 研究变量.........15
3.2.1 企业经营绩效的衡量指标..15
3.2.2 股权结构的衡量指标......15
3.2.3 内部控制的衡量指标......17
3.2.4 控制变量的选择..........17
3.3 模型构建.........18
3.3.1 股权结构与企业经营绩效的回归模型....19
3.3.2 股权结构与内部控制的回归模型........19
3.3.3 股权结构、内部控制与企业经营绩效的回归模型......20
3.4 样本选择与数据来源...........20
4 实证研究...21
4.1 总样本分析.......21
4.1.1 总样本描述性统计........21
4.1.2 总样本相关性分析........22
4.1.3 总样本多重共线性检验....23
4.1.4 总样本面板回归分析......24
4.1.5 稳健性检验..29
4.2 分组分析.........31
4.2.1 分组描述性统计..........31
4.2.2 分组相关性分析..........32
4.2.3 分组多重共线性检验......34
4.2.4 分组面板回归分析........36
5总结与建议.41
5.1总结..41
5.2建议..42
5.3不足与展望........42
5.3.1 研究不足....42
5.3.2 研究展望....43
参 考 文 献..44
致 谢..47。