上市公司的公司规模不同,财务状况也不尽不同,大型国有控股公司的财务状况,由于有国家帮扶和政策扶持,公司的业务能力利润率以及短期的偿债水平都高于中小型公司,但是其内部控制难度也远远高于中小型公司,本文使用文献研究法综合比较多个因素,最终得出对国有股份公司影响最深的因素。 Due to the different scale and financial status of listed companies, the financial status of large state-owned holding companies is higher than that of small and medium-sized companies due to the state aid and policy support. However, the difficulty of internal control is also much higher than that of small and medium-sized companies. In this paper, we use the literature research method to compare a number of factors and finally find the most influential factors for state-owned stock companies.