公司治理对电子信息制造业企业财务绩效的影响
The Impact of Corporate Governance on Financial Performance of Enterprises in the Electronic Information Manufacturing Industry

电子信息制造业是国民经济的战略性先导产业，高水平的公司治理更是企业提升财务绩效的根本动力。因此，本文以2019~2023年A股电子信息制造业上市公司为样本，探讨公司治理对企业财务绩效的影响及作用机制。结果表明：公司治理能够显著促进企业财务绩效增长，并通过正向影响企业内部控制作为中介传导显著改善企业财务绩效；通过削减企业研发投入发挥中介作用提升企业财务绩效。
The electronic information manufacturing industry is a strategic leading industry of the national economy, and high-level corporate governance serves as the fundamental driving force for enterprises to improve financial performance. Therefore, this paper takes A-share listed companies in the electronic information manufacturing industry from 2019 to 2023 as the research sample to explore the impact of corporate governance on corporate financial performance and its underlying mechanism. The results show that corporate governance can significantly promote the growth of corporate financial performance. Specifically, it exerts a significant mediating effect to improve corporate financial performance by positively influencing internal control; meanwhile, it also enhances corporate financial performance through the mediating role of reducing corporate R&D investment.