中国NGO小额信贷机构治理效率实证检验

发布时间：2018-10-23 18:34

【摘要】：文章以2010—2012年41家中国NGO小额信贷机构为研究样本,从理事会治理机制、机构财务绩效和社会绩效关系的角度建立多元线性回归模型和曲线估计模型,实证检验了NGO小额信贷机构的治理效率。研究发现:理事会规模与财务绩效和社会绩效均呈倒U型相关关系;理事长和总经理两职分离会优化机构财务绩效和社会绩效;理事会会议次数与财务绩效负相关,与社会绩效正相关;设置监事会可以改善机构财务绩效和社会绩效;女性理事占比与财务绩效、社会绩效正相关。上述实证结论对中国NGO小额信贷机构改善治理效率有重要的政策启示。
[Abstract]:Taking 41 NGO microfinance institutions in China from 2010 to 2012 as a research sample, this paper establishes a multivariate linear regression model and a curve estimation model from the perspective of governing mechanism of the governing Council and the relationship between financial performance and social performance. Empirical test of NGO microfinance institutions governance efficiency. The results show that the size of the board is inversely U related to the financial performance and social performance; the separation of director and general manager will optimize the financial performance and social performance of the organization; the number of board meetings is negatively correlated with the financial performance. Setting up supervisory board can improve the financial performance and social performance of institutions, and the proportion of female directors is positively correlated with financial performance and social performance. The above conclusions have important policy implications for improving the governance efficiency of NGO microfinance institutions in China.
【作者单位】：北京工商大学经济学院;
【基金】：国家自然科学基金面上项目(71473009)
【分类号】：F271;F832.39

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