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设计了林业类上市公司经营绩效的评价指标及其影响因素指标,利用12家林业类上市公司的数据,采用熵权法得到经营绩效评价值,并利用多元线性回归法进行经营绩效影响因素实证研究。结果表明:成立年限、股权集中度和董事会独立性与公司经营绩效呈负相关关系;非流通股比例、股权制衡度、董事兼任总经理、无形资产净值和多元化程度与公司经营绩效呈正相关关系。
This paper designs the evaluation indexes and the influencing factors of the performance of forestry listed companies. By using the data of 12 listed companies in the forestry industry, we use the entropy weight method to get the performance evaluation value, and use the multivariate linear regression method to do the empirical research on the influence factors of the business performance . The results show that: the establishment of the company, the ownership concentration and the independence of the board of directors are negatively correlated with the company’s operating performance; the proportion of non-tradable shares, the balance of ownership, the concurrently serving as the director, the net value of intangible assets and the degree of diversification are positively correlated with the company’s operating performance .