One is to study the relationship between the share - holding structures of senior supervisor , stock structure etc , and the finance performance of the corporate ; the other is to study the relationship between correlative factors of the corporate governance . in this article , based on the analysis of the relationship between corporate governance and financing performance , the author divide performance into two aspects : roe and tobin ' s q ratio , tries to establish the correlation and regression analysis mathematics model of corporate value and developing ability of the corporate , using statistical software spss10 . 0 , carry through the correlation and regression analysis , then analyzes the model to study the relationship between corporate governance , corporate value and developing ability of the corporate . this is a beneficial experiment to the research of the relationship between corporate governance and performance 本文試圖在分析公司治理結(jié)構(gòu)各方面與公司經(jīng)營財(cái)務(wù)業(yè)績相關(guān)關(guān)系的基礎(chǔ)上,將公司績效分解為凈資產(chǎn)收益率代表的公司價(jià)值和托賓q值代表的公司價(jià)值成長能力兩個(gè)指標(biāo),分別建立公司價(jià)值與公司治理結(jié)構(gòu)各影響因素以及公司價(jià)值成長能力與公司治理結(jié)構(gòu)各影響因素關(guān)系的多元線性數(shù)學(xué)模型,利用spss10 . 0統(tǒng)計(jì)軟件,對(duì)之進(jìn)行多元線性回歸分析,考察它們之間的相關(guān)性和回歸系數(shù),并通過擬和出的回歸方程考察公司短期與長期發(fā)展能力與公司治理結(jié)構(gòu)的關(guān)系,是對(duì)公司治理結(jié)構(gòu)與公司績效關(guān)系進(jìn)行研究的一次有益嘗試。