【作者】 张晗；

【导师】 吕荣杰；

【作者基本信息】 河北工业大学 ， 技术经济及管理， 2004， 硕士

【摘要】 公司治理问题是市场经济中的企业始终无法回避的问题。在中国国有企业改革走向规范化的新形势下，建立科学的、权力相互制衡的公司治理结构是规范国有企业改革的重要手段。本文的研究目的是结合中国公司治理的实践，运用绩效管理理论来研究公司治理结构的中心环节——董事会的运行效率，为提高公司治理结构的运行效率提供借鉴。 传统对董事会的研究，主要关注的是董事会的组成、独立性、与经营者的关系等方面。本文从绩效管理的角度出发，结合实证的方法，通过分析绩效管理对董事会运行效率的影响，探讨并发现有利于改善公司治理结构的有效途径，最终实现提高董事会运行效率的目标。本文在全面分析了董事会的职能、特点和现实背景的基础上，结合绩效管理理论，提出了董事会绩效管理过程模型；在对董事会进行多角度的考察、分析的基础上，构建了董事会绩效考评体系；并在此基础上，提出运用模糊评价的方法对董事会进行综合考评。对董事会进行绩效管理研究，无论对我国公司治理结构的有效运行，还是对公司价值的提升都具有重要意义。这一角度的研究不但丰富了董事会和绩效管理领域的理论，同时也为我国的公司治理的实践提供了有益的指导。更多还原

【Abstract】 The problems of corporate governance are inevitable. Under the condition that the Chinese state-owned enterprises reform is going to regulation, the topic begins to be studied, for establishing scientific, power-balanced corporate governance structure being the key of regulating state-owned enterprises reform. The aim of this paper is studying how to increase the operating efficiency of the board of directors that has become the central of corporate governance structure, considering the problems in Chinese corporate governance and the performance management theory, and advising for increasing the operating efficiency of the corporate governance system.The traditional study for board is usually pay close attention to the board’s structure, independence, and the relation with managers, etc. However, basing on performance management theory, with the means of demonstration, the impaction that performance management has to the efficiency of the board is analyzed. Then, the road of improving corporate governance structure is found out, and at last, the goal of increasing the efficiency of the board is realized. After analyzing the board’s characteristics, functions and background, with the performance management theory, the performance management process model is originally established. Moreover, it is first that establishing the board’s performance appraisal system with multipolar inspection and analysis. At the same time, under that, it is proposed that using the means of obscure appraisal to appraise the board. Studying board’s performance is not only valuable in efficient operating our corporate governance, but also increasing corporate value. In the study the theory on board and performance management is enriched, as well as the valuable advises to out corporate governance practice is afforded.更多还原