摘要
本文以155家国有上市公司作为研究样本,实证分析了国有上市公司的监事会结构对其监督效果的影响。结果表明:国有上市公司监事会的监督效果与监事会的人均薪酬、监事会持股比例、监事会与独立董事的人数比例存在显著关系。因此,国有上市公司应当重视监事会成员的激励,明确监事会与独立董事之间的职能界限,为职工监事和外派监事行使各自的监督权提供制度保障。
Taking 155 state-owned listed companies as a sample, this paper empirically analyzes the influence of the structure of the board of supervisors of the state-owned listed companies on the effectiveness of their supervision. The empirical results show that there is a significant relationship between the supervision effect of the board of supervisors and the average salary of the board of supervisors, the proportion of the board of supervisors holding shares, the proportion of the board of supervisors and the number of independent directors. Therefore, the state-owned listed companies should pay attention to the incentive of the members of the board of supervisors, clear the functional boundary between the board of supervisors and independent directors, and provide the system guarantee for the staff supervisors and expatriate supervisors to exercise their supervisory powers.
作者
任广乾
徐瑞
李妍溪
REN Guang-qian;XU Rui;LI Yan-xi(Business School, Zhengzhou University, Zhengzhou 450001, China;Business School, Sun Yat-Sen University, Guangzhou 510275 , China)
出处
《经济体制改革》
CSSCI
北大核心
2019年第2期156-163,共8页
Reform of Economic System
基金
国家自然科学基金青年项目"混合所有制企业的股东竞合行为及其治理机制研究"(71702171)
国家自然科学基金青年项目"家族企业代际传承对创新效率的影响机理研究:基于前景理论的框架"(71702173)
河南省哲学社会科学规划项目"基于股东竞合行为的河南省国有企业混合所有制改革研究"(2018BJJ051)
河南省高等学校青年骨干教师培养计划项目"多重制度约束下的公司金融契约治理机制研究"(2017GGJS013)
河南省教育厅人文社会科学研究一般项目"基于分类治理视角的河南省国有企业混合所有制改革研究"(2018-ZZJH-520)
关键词
国有上市公司
监事会结构
监督有效性
外派监事
职工监事
state-owned listed company
supervisory board structure
supervision effectiveness
external supervisors
employee supervisors
