摘要
随着民营上市公司数量的逐年增多,其治理结构问题越来越受到学术界的关注。而董事会作为代表公司行使其法人财产权的必要会议机构,处于公司内部治理结构的核心位置。本文通过理论研究和实证分析,探讨了我国民营上市公司董事会规模对绩效的影响,试图为民营企业内部治理提供相应的理论依据。
With increasingly emerging of China's private listed companies, the academic world concern more about its corporate governance. The board of directors, as the indispensable part that represents the company to exercise the property rights, is the core of internal corporate governance. The existing domestic literatures focus on the board size of China's state-own companies or the comprehensive evaluation of board of directors of private companies, and ignore the special study on board size of China's private companies. Although foreign literatures pay attention to the board size of family enterprises, they are not suitable to the national conditions of China, for they're based on the developed market economy. Therefore, this thesis specializes in exploring the relationship of board size and corporate performance, attempting to provide some theoretical support of the research of internal governance of China's private companies.
出处
《审计研究》
CSSCI
北大核心
2008年第6期71-78,共8页
Auditing Research
基金
上海财经大学"十一五""211工程"(211三期)建设资助项目
关键词
民营上市公司
董事会规模
稳定性
绩效
private listed company, board size, stability, corporate performance