摘要
文章以沪深两市百强名单中的董事会作为研究对象,借助SPSS统计软件,分析上市公司董事会特征对公司绩效的影响。结果表明:四项董事会特征与公司绩效均没有明显的相关关系。这表明目前我国上市公司还未能通过优化董事会特征来提高董事会效率进而提高公司绩效,上市公司治理存在很大的改进空间。文章提出了优化董事会成员结构、优化薪酬制度、建立健全董事任用和绩效评估机制等对策建议。
This paper analyses the impact of the four characteristics of public company board on the company performance. On the basis of our analysis of 52 public companies in China,we conclude that the four characteristics have not obvious correlations with the company performance. The policy suggestions of this paper include optimizing the board structure and payment system,establishing and improving the director appointing and performance rating mechanism.
出处
《财务与金融》
北大核心
2010年第2期93-95,共3页
Accounting and Finance
关键词
董事会特征
公司治理
公司绩效
Characteristics of Board Directors
Company Governance
Performance