Abstract: Using the method of norm analysis, a study was carried on the relationship between the share concentration degree and corporate governance. Taking the samples of textile listed companies of A-share from Shanghai stock exchange and Shenzhen stock exchange as the object of study, parameters such as EPS, ROA and IPOS were taken respectively as explained variables. At the same time, the related index of the share concentration degree was taken as explaining variables. The regression analysis was made from these variables based on SPSS 15.0 and an empirical verification was given from the results of norm analysis. The results show that the share concentration degree is not strongly related to the company accomplishments. But the companies whose share concentration degree is significantly high pay more attention to future planning.

Key words: Share concentration degree, Company performance, Regression analysis

摘要： 运用规范分析的方法，对股权集中度与公司治理的关系进行了探讨，然后运用SPSS15.0软件，以沪深两市A股纺织类上市公司为研究对象，分别以每股收益、净资产收益率、主营业务收入增长率为被解释变量，以股权集中度的相关指标为解释变量进行回归分析，对规范分析的结果给予实证检验。研究结果表明，股权集中度与公司业绩之间并不存在显著的相关关系；股权集中度与公司发展能力之间存在显著的相关关系，说明股权集中度对上市公司的业绩并无多大影响，但是股权越集中的上市公司，越注重公司的长远发展。

关键词: 股权集中度, 公司业绩, 回归分析