运用终极产权论对上市公司的控股主体进行分类,通过追踪上市公司终极控制股东,分析了1260家样本公司中终极控制股东拥有的控制权、现金流量权及其比例关系。同时,进一步对不同行业上市公司终极控制权、现金流量权和公司绩效进行了比较分析。
The study adopts the method which traces the chain of ownership to find the controlling shareholders, analyzes the classification of controlling shareholders. Based on tracing the ultimate controlling shareholders, the study analyzes the ultimate control fights, cash -flow rights and comparison relation in 1260 listed companies. Finally,it compares the ultimate control rights, cash -flow fights and corporate performance in different profession listed companies.