上市公司的治理维度对其财务绩效的影响——以零售业上市公司为例
The Impact of Governance Dimensions of Listed Companies on Their Financial Performance—Taking the Retail Listed Industry as an Example

近年来，随着经济全球化的迅速发展，让第三产业得以迅速增长，而其中零售业的发展尤为显著，在全球大环境的影响下，我国的零售业发展迅速。本文分析研究零售业上市公司的治理结构对其财务绩效的影响，主要从董事会维度、监事会维度与管理层维度三个层面，并利用SPSS等软件，进行描述性统计和相关性分析，以及回归性分析，研究各维度的变量对因变量财务绩效的影响。最后提出如何在企业治理结构方面提高企业财务绩效的建议。
In recent years, with the rapid development of economic globalization, the tertiary industry has been able to grow rapidly, and the development of the retail industry is particularly significant. Under the influence of the global environment, China’s retail industry has developed rapidly. This article analyzes and studies the impact of the governance structure of retail listed companies on their financial performance, mainly from three levels: board of directors dimension, supervisory board dimension, and management dimension. Descriptive statistics and correlation analysis, as well as regression analysis, are conducted using software such as SPSS to investigate the influence of variables in each dimension on the dependent variable’s financial performance. Finally, suggestions are put forward on how to improve the financial performance of enterprises in terms of corporate governance structure.