摘要
董事会治理是公司治理的核心,董事会治理体系的设计是董事会治理评价的基础。基于我国上市企业董事会治理实践的样本数据,借助于验证性因子分析方法,实证性的研究发现了我国上市企业的董事会治理机制处于不断改进状态之中,但在股权制衡、独立董事比例优化、大股东制衡与声誉激励等方面存在着较为严重的不足。
The Board governance is the core of corporate governance,and the design of Board governance system is its evaluation basement.Based on the sample data of Board governance of listed company and by means if confirmatory factor analysis,empirical study have founded that the Board governance mechanism has been in the state of improvement,and there are more serious deficiencies in equity balance,independent director proportion optimization,large shareholders check and reputation incentive.
出处
《兰州石化职业技术学院学报》
2011年第2期30-33,共4页
Journal of Lanzhou Petrochemical Polytechnic
基金
江苏省高校自然科学研究项目(08KJD110009)
关键词
上市公司
公司治理
董事会
独立董事
验证性因子分析
listed company
corporate governance
Board
independent directors
confirmatory factor analysis