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上市公司独立董事制度实施效果实证研究

Empirical Research on Efficiency of Outside Director’s System of Chineses Listed Companies

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【作者】 杨雄胜冯峥兰岚

【Author】 Yang Xiongsheng Feng Zheng Lan Lan (Business School, Nanjing University, Nanjing, Jiangsu 210093)

【机构】 南京大学商学院南京大学商学院 江苏南京210093江苏南京210093

【摘要】 董事会是公司治理结构的重要内容之一,独立董事作为董事会的重要组成部分,其职能和工作效率也成为人们关注的重点。本文试图从独立董事总体工作情况、同城异地独立董事工作情况以及个别独立董事薪酬与工作情况关系的角度,考察我国独立董事制度对上市公司治理效果的影响,结果发现,实施独立董事上市公司治理结果有所改进,独立董事异地任职独立作用大。

【Abstract】 Because of the important role in the board of directors, which conducts the most significant content in the corporate governance structure, outside directors and its function and efficiency has been paid more and more attention. This paper tries to investigate the impact of mechanism of outside directors on the effect of listed companies’ governance from respects of general working conditions, comparison of outside directors with the same or different locations to their responsible companies and the relationship between their salary and performance. The results show that the effect of corporate governance of listed companies has been improved by the with the implement of outside directors system, and outside directors with different locations has more independency.

  • 【文献出处】 财会通讯(学术版) ,Communication of Finance and Accounting(Academy Version) , 编辑部邮箱 ,2007年06期
  • 【分类号】F276.6
  • 【被引频次】25
  • 【下载频次】1155
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