摘要
独立董事治理是公司治理和董事会治理的一个关键环节。独立董事党员特征的治理绩效一直是一个争议性的问题。本研究基于沪深股市A股上市公司独立董事党性及治理绩效的数据调查,借助于多元回归分析方法,实证性地研究发现了独立董事的党性有助于治理绩效的增长,即独立董事党员人数、优秀党员人数、党龄、党员独立董事占董事会成员的比例等要素有助于独立董事治理的完善,从而为我国上市公司独立董事治理的优化提供了理论借鉴。
Independent director governance is a key procedure of corporation governance and board of director governance. The governance performance of independent director characteristic of party members has always been a controversial issue. Based on the investigation data of independent director party spirit and governance performance of A-share listed company in Shanghai and Shenzhen stock market,and by means of multiple regression analysis method,empirical study finds that the independent directors of party spirit will help the growth of the governance performance,namely that these elements such as the number of independent director number of party members,outstanding party members,party standing time,and the proportion of independent directors of board members will contribute to the improvement of the independent director governance,which may provide a theoretical reference for the listed company to optimize the independent director governance.
出处
《湖北工业职业技术学院学报》
2017年第4期65-68,共4页
Journal of Hubei Industrial Polytechnic
基金
国家社科基金项目"中国上市银行公司治理有效性研究"(15BGL079)
关键词
独立董事
党性
公司治理
大股东掏空
内部人控制
Independent directors
party spirit
corporation governance
major shareholders tunneling
insider control