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法律背景、公司违规与高管变更 被引量:7

Legal Background,Corporate Irregularities and Manager Turnover
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摘要 在全面推进依法治国的宏观环境下,具有法律背景的高管日益受到重视。选择公司违规和高管变更这一具体情境,从公司和个人两个层面研究法律背景高管的功能,结果发现:在公司层面,法律背景高管能够抑制公司违规,这种抑制作用在国有企业表现得更加明显;在个人层面,法律背景能够产生'职位壕沟'效应,降低公司违规时高管被更换的概率,这种效应在非国有企业表现得更加明显。本研究细致地刻画了法律背景高管的功能,对于更好地发挥法律背景高管在全面依法治国进程中的积极作用具有一定的启示意义。 In the context of comprehensively implementing the rule of law,the management with legal background is gradually receiving the attention.This paper selects the specific situation of corporate irregularities and manager turnover,and analyzes the functions of managers with legal background from the perspectives of companies and individuals.It is found that at the company level,managers with legal background can restrain corporate irregularities,which is stronger in state-owned enterprises,and that at the individual level,managers with legal background have a'position entrenchment'effect that is more significant in non-state-owned enterprises,which reduces the probability of managers being replaced when a company breaks the rules.This paper describes the functions of managers with legal background in more detail,which has certain instructive significance for giving full play to the positive role of manager with legal background in the process of comprehensively governing the country by law.
作者 雷宇 张宁 LEI Yu;ZHANG Ning(School of Accounting,Guangdong University of Finance and Economics,Guangzhou 510320,China)
出处 《广东财经大学学报》 CSSCI 北大核心 2019年第5期50-61,112,共13页 Journal of Guangdong University of Finance & Economics
基金 广东省哲学社会科学规划学科共建项目(GD16XGL14)
关键词 法律背景高管 公司违规 高管变更 公司高管 国有企业 executive with legal background corporate irregularities manager turnover executive state-owned enterprise
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