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近年来,世界经济一体化进程加快,我国在积极进行经济建设的过程中,各行各业的发展需要面对更加严酷的市场竞争,在这种情况下,如何提升企业综合竞争力、实现可持续发展成为人们广泛关注的话题。而影响企业综合竞争力的因素较多,本文从公司治理、机构投资者与盈余管理三个因素角度出发,对三者之间的关系进行了详细论述,并为我国企业未来的发展有针对性的提出了解决意见,希望对我国经济进步以及综合国力的提升奠定良好的基础。
In recent years, the process of world economic integration has been accelerated. In the process of active economic development in our country, the development of all walks of life needs to face harsh market competition. Under such circumstances, how to enhance the overall competitiveness of enterprises and achieve sustainable development Development has become a topic of widespread concern. However, there are many factors that affect the comprehensive competitiveness of enterprises. This article discusses in detail the relationship among the three factors from the perspectives of corporate governance, institutional investors and earnings management, and gives some suggestions for the future development of Chinese enterprises Proposed to resolve the issue and hoped to lay a good foundation for China’s economic progress and the improvement of overall national strength.