上市公司高管职务经济犯罪与公司治理相关性研究

Study on the Relevance of the Post-Economic Crimes by Top Managers to Corporate Governance of Listed Companies of China

以1998-2005年间发生高管职务经济犯罪的上市公司为研究样本,对公司治理因素与公司高管职务经济犯罪之间的相关性进行了实证研究。结果显示,与上市公司高管职务经济犯罪具有显著相关的公司治理因素有:股权结构、监事会规模以及审计意见评价等级等。本文在对这一结果进行原因分析的基础上提出了相关建议。

The paper takes the listed companies as research samples with post--economic crimes by top managers during the period from 1998- 2005 and performs an empirical study on the relevance of corporate governance to post-economic crimes. The results show that governance variables highly relevant to post--economic crimes by top managers include： structure of stock equity, the size of supervisory boards and types of audition opinions by accountant＇s office. Finally based on the analysis of empirical results, the paper proposes some related suggestions on preventing post--economic crimes by top managers.