独立董事个人特征与任期内公司经营绩效

发布时间：2018-05-07 23:16

本文选题：独立董事 + 个人特征　；参考：《财贸经济》2012年11期

【摘要】：本文针对独立董事在性别、教育、专长、经验和资源等方面的个人特征与其任期内公司经营绩效之间的关系,基于2008-2010年间沪深A股上市公司的样本数据,利用多元线性回归分析予以检验。研究发现,从整个任期来看,独立董事的性别、学历、职业背景、多重董事身份、年龄和国际经验等个人特征均不会对公司经营绩效产生显著影响,只有法律专长、会计专长和管理经验等个人特征才具有显著的绩效效应。本文提出,如果监管者希望独立董事制度有助于改善公司经营绩效,就应当进一步完善该制度,促使独立董事聘用与公司经营管理之间的联系更加紧密,建立有助于独立董事充分发挥作用的制度和环境,提高独立董事改善公司经营绩效的激励。
[Abstract]:This paper aims at the relationship between the individual characteristics of independent directors in terms of gender, education, expertise, experience and resources and the performance of the companies during their tenure, based on the sample data of Shanghai and Shenzhen A-share listed companies from 2008 to 2010. Multivariate linear regression analysis was used to test. The study found that the individual characteristics of independent directors, such as gender, academic background, professional background, multiple director status, age and international experience, had no significant impact on the performance of the company, but only legal expertise. Individual characteristics such as accounting expertise and management experience have significant performance effects. This paper suggests that if the independent director system is expected to contribute to the improvement of corporate performance, the system should be further improved, and the relationship between the employment of independent directors and the management of the company should be strengthened. To establish a system and environment conducive to the full performance of independent directors, and to improve the incentive of independent directors to improve the company's performance.
【作者单位】：对外经济贸易大学金融学院;
【分类号】：F276.6;F832.51;F224

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