【作者】 黄婕；

【导师】 余学斌；

【作者基本信息】 武汉科技大学 ， 企业管理， 2007， 硕士

【摘要】 董事会作为公司治理结构的核心之一,在公司治理中是一个重要的决策和监督机构。因此,建立一个规范而高效的董事会,对于公司制企业提升治理效率来说至关重要。目前国外的研究文献中,在董事会规模、董事会结构等方面都存在着广泛的争论。而国内对董事会结构也给予了大量的关注,对董事会的行为虽有触及,但大多停留在理论层面。另一方面,2001年8月21日,中国证券监督管理委员会颁布了《关于在上市公司建立独立董事制度的指导意见》(简称《指导意见》),标志着我国上市公司开始正式设立独立董事制度。那么,独立董事制度是否会对董事会活动及公司绩效产生影响呢?本文采取理论研究与实证研究相结合的方法。在回顾了国内外学者的研究成果后,选取1999年12月31日前在我国深、沪两市上市的A股公司为样本,以2002年到2005年为数据窗口,运用SPSS13.0进行分析,主要从董事会的规模、董事会会议次数、独立董事数量、比例等多个不同视角探讨董事会的行为特征与治理绩效之间的关系,检验上市公司董事会在公司治理中的特征及效用。实证结果表明,董事会会议效率不显著,独立董事制度对董事会会议以及公司绩效产生了一定的影响作用,一定规模的董事会对公司绩效有积极作用,但董事长与CEO两职设置情况对公司绩效影响不显著。最后,提出董事会治理的政策建议,并对以后的研究进行了展望。更多还原

【Abstract】 As one of the core structures of company management, Board of Directors is an important decision-making and supervisory organization. Accordingly, a normative and great efficient board is very important to increase efficiency in the management and the governance of a com-pany.Until now, there is a far-ranging argument at the board scale and board structure etc. in the overseas studies. It is also the hot point on the board structure among the domestic scholars. The study of the board behavior mostly stays on the theory. On the other hand, On August 21st, 2001, Chinese Securities Regulatory Commission (CSRC) issued the instruction about setting up In-dependent Director Institute in the listed corporation, which indicates that our country began to set up independent director system in the listed corporations. Then, whether the function of the Independent Director Institute would affect the board activity or corporate performance is a no-ticeable matter.This thesis adopts both normative and experimental methods. After reviewing the results that overseas and domestic scholars have studied, it takes the companies, which had become the A share listed company in Shanghai and Shenzhen stock exchanges before December 31st, 1999, as the experimental data materials. Based on the tool of SPSS13.0, it analyzes the relation be-tween board behavior and corporate performance from 2002 to 2005, just like board meeting、board scale、independent directors ratio and so on.The results show that the efficiency of board meeting is not great; the Independent Director Institute has an effect on board meeting and corporate performance; the scale of the board could make a positive function on corporate performance but the chairman of board acts as CEO or general manager has no influence on listed companies in some degree.At length, the thesis puts forward the suggestion to board management, and takes an out-look for the research in order to offset its localization.更多还原