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投资作为企业经营活动的一部分,影响着企业的经营绩效与风险。过度投资会导致大量的资金沉淀在生产能力过剩而盈利能力恶化的领域,资源和生产要素被浪费,从而降低企业价值。本文研究我国上市公司过度投资问题,旨在从理论上为提高上市公司投资效率,优化公司治理结构,提升企业价值做出贡献。
Investment as part of business activities, affecting the business performance and risk. Overinvestment can lead to huge amounts of capital being deposited in the areas of overcapacity and deteriorating profitability, resources and factors of production being wasted, reducing corporate value. This paper studies the issue of overinvestment of listed companies in China, and aims to contribute theoretically to improve the investment efficiency of listed companies, optimize the corporate governance structure and enhance the corporate value.