摘要
以我国中小板上市企业为研究对象,选取部分董事会结构衡量指标,探究董事会结构对企业经营绩效的影响。研究发现,独立董事占比与企业经营绩效呈显著的正相关关系,而董事会规模与董事长、总经理两职兼任对企业经营绩效并无显著的关系。将所有企业样本按照一定标准划分为家族企业和非家族企业后,对于家族企业来说,独立董事比例与经营绩效呈显著正相关关系,其他指标与企业经营绩效关系不显著。而对于非家族企业,各衡量指标企业经营绩效均无显著影响。
Regarding the listed family companies on the SME board of China as our research object,the paper selects some indicators which can be the measurement of board structure to explore the impact of board structure on the performance of enterprises. The study found that the proportion of independent directors was significantly positive correlation with business performance,while there is no significant relationship between the size of the board of directors and business performance of the company. The fact that the chairman and the general manager are the same person has no significant effect on business performance. After all enterprise samples are divided into family-owned enterprises and non-family-owned enterprises according to a certain standard,the proportion of independent directors has a significant positive correlation with operating performance,and other indicators have no significant relationship for family businesses. For non-family-owned enterprises,there is no significant difference between measurement indicators and business performance.
作者
陈家田
梁慧婷
CHEN Jia - tian, LIANG Hui - ting(Anhui University, Hefei 230601 Chin)
出处
《新余学院学报》
2018年第3期32-37,共6页
Journal of Xinyu University
基金
2014年度国家社会科学基金项目"双重委托代理视角下上市家族企业高管薪酬激励研究"(14BGL050)
2017年度安徽大学区域经济与城市发展协同创新中心开放招标项目"家族亲缘关系与高管薪酬:基于代理理论视角的实证研究"(QYXT2017010)
关键词
董事会结构
家族企业
非家族企业
经营绩效
board structure
family business
non - family business
business performance
