董事会性别多样化的理论依据与功能定位

The Theoretical Basis and Functional Orientation of Gender Diversity in the Board of Directors

在女性主义以及委托代理等理论的支撑下,女性董事独特的优势被放大。性别多样化的董事会结构有助于提高公司的决策质量和信息披露质量,改善董事会的运行效率。同时,女性在发挥董事会监督职能优势等方面扮演着不可或缺的角色,她们在董事会中表现出更为强烈的监督意愿,能够进一步凸显董事会的职能优势。此外,多样化的董事会结构还能够积极回应各利益相关方的诉求,加强企业的社会责任承担。在当前《公司法》修订的背景下,保障女性进入董事会,有利于进一步完善公司内部监督机制,从而提升公司治理能力。

Supported by feminist and principal-agent theories,the unique advantages of female directors have been amplified.A gender diverse board structure helps to improve the quality of decision-making and information disclosure in companies,and improve the operational efficiency of the board.At the same time,women play an indispensable role in exerting the advantages of the supervisory function of the board of directors.They demonstrate a stronger willingness to supervise in the board of directors,which can further highlight the functional advantages of the board of directors.In addition,a diversified board structure can actively respond to the demands of various stakeholders and strengthen corporate social responsibility.In the context of the current revision of the Company Law,ensuring the entry of women into the board of directors is conducive to further improving the internal supervision mechanism of the company and enhancing its governance capabilities.