多元化企业董事会咨询职能实现路径

Path of Realization of Board Consul Function for Diversified Firms

依据多元化企业特定战略需要合理配置董事会与经理层成员之间的职能背景构成是董事会咨询职能实现的重要路径。本研究结合不同类型多元化企业战略管理特征的差异性,理论分析并实证检验了董事会职能背景特征对多元化企业经营绩效的影响,实证研究结果表明董事会与经理层成员职能背景的互补性是促进"友好型"董事会发挥咨询职能的重要实现路径,即随着企业多元化程度的提高,应逐步提高(降低)董事会中拥有财会(核心)职能背景的成员比例、降低(提高)经理层中拥有财会(核心)职能背景的成员比例。研究结论对于指导多元化企业董事会咨询职能建设、实现多元化战略的价值效应具有一定的参考价值。

Properly arrange the bank grounds composition between board and management team is an important paths to realice board consul function for diversified firms.The study theatrically analyzes and examines empirically board functional background characteristic＇s effects on diversified firm＇s performance based on strategic management differences by different kinds of firms.The empirical results suggest the complementary between board and management team is the major paths promoting friendly board apply consult function,that means with the diversification level increases,the companies should increase（and reduce）the ratio of board members with finance（core function）background,reduce（and increase） the ratio of executive members with finance（core function）background.The research results are beneficial in guiding diversified firms to promote board consul function construction and to realize diversification value.