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公司管理层级与公司业绩的关系研究
引用本文:白唯舸,杨圆圆.公司管理层级与公司业绩的关系研究[J].内蒙古师范大学学报(哲学社会科学版),2014(4):148-150,154.
作者姓名:白唯舸  杨圆圆
作者单位:[1]北京师范大学数学科学学院,北京100875 [2]中央财经大学社会发展学院,北京100081
摘    要:笔者通过对国有上市公司与非国有上市公司的研究发现,抛开企业产权性质,当企业管理层级多于控制链条数时,企业管理成本与企业业绩负相关;当控制链条数多于管理层级时,企业管理成本与企业业绩显著正相关。

关 键 词:管理层级  管理成本  企业业绩

A Study on the Relationship Between Managing Strata and Company Performance
BAI Weige,YANG Yuanyuan.A Study on the Relationship Between Managing Strata and Company Performance[J].Journal of Inner Mongolia Normal University (Philosophy & Social Science),2014(4):148-150,154.
Authors:BAI Weige  YANG Yuanyuan
Institution:1. School of Mathematics, Beijing Normal University, Beijing, China 100875; 2. School of Social Development, Central University of Finance and Economics, Beijing,China 100081)
Abstract:Via a study on state-owned public companies and non-state owned ones, the writer of this essay found that, regardless of ownership of the enterprises, when there are more managing strata than controlling lines, there is a negative correlation between administration cost and company performance; when there are more controlling lines than managing strata, the company's performance is in a positive correlation with its administration cost.
Keywords:managing strata  administration cost  company performance
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