股权结构在公司治理中的作用及效率--文献回顾及基于中国上市公司的未来研究方向

从股权集中度、内部人持股、股权的持有者身份结构等角度对中外学者在关于股权结构在公司治理中的作用及效率方面的研究成果进行了系统回顾;主要从企业理财和企业会计行为角度提出了基于中国上市公司的未来研究方向.

The Effect and Efficiency of Ownership Structure in Corporate Governance --Review the future research direction based on the listed companies in China

This Paper conducts a systematical review on Chinese and foreign scholar's research results on the effect and efficiency of ownership structure in corporate governance from the perspective of the ownership concentration, insider ownership, the status structure of the stock holders, and puts forwards the future research direction based on the Chinese listed companies primarily from the perspective of corporate finance and accounting behaviors.