企业不同的股权集中度会产生不同的经营管理决策,从而对企业财务绩效产生不同的影响。基于此,本研究选取2016~2021年在创业板上市的生物医药企业为研究对象,使用描述性统计、相关性分析、回归分析和稳健性检验等方法,实证检验股权集中度与企业财务绩效之间的内在联系。研究发现:股权集中度与企业财务绩效之间存在着显著的正相关关系。这一研究丰富了股权集中度的相关研究,且对于优化上市公司股权结构设计,提升企业整体绩效有一定的理论价值和实践指导意义。Different ownership concentration ratios of enterprises will lead to different operation and management decisions, thereby having different impacts on the financial performance of enterprises. Based on this, this study selects the biomedical enterprises listed on the Growth Enterprise Market from 2016 to 2021 as the research objects, and uses methods such as descriptive statistics, correlation analysis, regression analysis, and robustness tests to empirically test the internal relationship between ownership concentration and the financial performance of enterprises. The study finds that there is a significant positive correlation between ownership concentration and the financial performance of enterprises. This research enriches the related research on ownership concentration and has certain theoretical value and practical guiding significance for optimizing the ownership structure design of listed companies and improving the overall performance of enterprises.
