摘要：In the modern enterprise management, the relevant research and methods of
corporate governance and corporate performance are very rich, the conclusions
obtained are also diff erent, there are diff erent results related to the existence of
academic controversy. Therefore, this paper takes the tourism listed companies
as the empirical object, explores the relationship between corporate governance
and corporate performance under the interaction, and this paper also studies the
mechanism of corporate governance on corporate performance and the mechanism
of divisional performance on corporate governance. Finally, we examine the
correlation between the two by using innovative intermediary variables and media
supervision intermediary variables. Hence, this paper analyzes the interactive
relationship between corporate governance and corporate performance from
two-dimensional perspective, and it constructs an empirical model of interaction
between corporate governance and corporate performance in tourism-listed
companies. The results confi rm the positive relationship between the two, which
can help the listed companies examine the integrity of their own system, image
in the market competition and help the listed companies in the tourism industry
to build a sustainable development Governance mechanism proposed eff ective
guidance and countermeasures.
关键词：tourism listed companies; corporate governance; corporate
performance; interaction; empirical research
