代理理论视角下的董事会规模对公司绩效的影响

The Size of The Board impact on Corporate Performance Under Agency TheoryPerspective

本文分析了公司治理中代理理论视角下的董事会规模对公司绩效的影响问题,主要从控股股东与公司经营者的利益一致、利益侵占以及监督管理三个观点对董事会规模对公司绩效的影响机制进行了分析,认为在合理的公司组织架构下,董事会规模越大,公司绩效相对越高。

This paper analyzes the corporate governance board of agency theory perspective scale implications for corporate performance. Mainly analyzing the controlling shareholder and the company＇s interests are aligned, Expropriation and Regulatory Board and other three perspectives on the impact of size on firm performance mechanism. Considered reasonable under the Company＇s organizational structure, we think that larger size of the board, the higher of the firm performance.