摘要
本文在对国内外经理层治理评价研究进行述评的基础上,构建了中国公司经理层治理评价系统,并对中国上市公司经理层的治理状况进行了指数化评价。评价结果显示,经理层治理状况总体偏低,且行业间和各主、子因素指数间的得分有较大差异。通过对经理层治理评价指数与公司绩效关系的实证分析发现,经理层治理水平的提高,有利于改善企业的绩效。最后,我们提出了完善中国上市公司经理层治理的一些建议。
Based on the review of executive governance appraisal research at home and abroad, we construct the Chinese corporate governance appraisal system about executive and apply it to Chinese listed companies. The appraisal result shows the overall condition is a little lower and there is big difference among industries and sub-index. We also find better governance level means better performance through the relation research between appraisal index and corporate performance. Finally, we provide some advice to improve the executive governance.
出处
《中国工业经济》
CSSCI
北大核心
2004年第9期57-64,共8页
China Industrial Economics
基金
国家自然科学基金项目(批准号70272026)
国家社会科学基金项目(批准号02BJY127)
关键词
经理层
治理评价指数
公司绩效
executive
governance appraisal index
corporate performance
