上市公司董事會(huì)治理與公司績(jī)效關(guān)系研究.doc
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上市公司董事會(huì)治理與公司績(jī)效關(guān)系研究,—基于鋼鐵行業(yè)上市公司數(shù)據(jù)16000字自己的原創(chuàng)畢業(yè)論文，僅在本站獨(dú)家提交，大家放心使用摘 要在公司治理中，董事會(huì)治理起著核心作用，而公司經(jīng)營(yíng)業(yè)績(jī)又往往與董事會(huì)治理結(jié)構(gòu)和治理效率直接相關(guān)。因此從董事會(huì)治理方面研究董事會(huì)治理與公司績(jī)效間的關(guān)系具有重要意義。近年來(lái)，國(guó)內(nèi)外許多學(xué)者已經(jīng)對(duì)董...
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上市公司董事會(huì)治理與公司績(jī)效關(guān)系研究—基于鋼鐵行業(yè)上市公司數(shù)據(jù)
16000字
自己的原創(chuàng)畢業(yè)論文，僅在本站獨(dú)家提交，大家放心使用
摘 要
在公司治理中，董事會(huì)治理起著核心作用，而公司經(jīng)營(yíng)業(yè)績(jī)又往往與董事會(huì)治理結(jié)構(gòu)和治理效率直接相關(guān)。因此從董事會(huì)治理方面研究董事會(huì)治理與公司績(jī)效間的關(guān)系具有重要意義。近年來(lái)，國(guó)內(nèi)外許多學(xué)者已經(jīng)對(duì)董事會(huì)治理與公司績(jī)效做了研究，通過(guò)借鑒這些文獻(xiàn)并在自己研究的基礎(chǔ)上，希望對(duì)上市公司提高經(jīng)營(yíng)業(yè)績(jī)提供建議。
本文在系統(tǒng)、全面研究董事會(huì)治理相關(guān)理論的基礎(chǔ)上，利用2011-2013年在滬深上市的48家鋼鐵行業(yè)上市公司的數(shù)據(jù)，對(duì)董事會(huì)治理和公司績(jī)效的關(guān)系進(jìn)行了統(tǒng)計(jì)、實(shí)證分析。本文首先分析了影響董事會(huì)治理的因素，構(gòu)造了反映董事會(huì)治理的指標(biāo)，從董事會(huì)規(guī)模、董事會(huì)會(huì)議次數(shù)、董事長(zhǎng)和總經(jīng)理兩職設(shè)置、專業(yè)委員會(huì)設(shè)置、董事持股比例五個(gè)方面，通過(guò)描述性統(tǒng)計(jì)，回歸分析等計(jì)量方法分析了董事會(huì)治理和公司績(jī)效間的關(guān)系。研究結(jié)果顯示，董事會(huì)規(guī)模與公司績(jī)效微弱正相關(guān)，董事會(huì)會(huì)議次數(shù)與公司績(jī)效正相關(guān)，且較為顯著，董事長(zhǎng)與總經(jīng)理兩職設(shè)置與公司績(jī)效微弱正相關(guān)，專業(yè)委員會(huì)設(shè)置與公司績(jī)效無(wú)相關(guān)關(guān)系，董事持股與公司績(jī)效微弱正相關(guān)。最后根據(jù)研究結(jié)果提出相關(guān)的建議。
關(guān)鍵詞：董事會(huì)治理 公司績(jī)效 鋼鐵上市公司
ABSTRACT
The board of directors plays a core role in the corporate governance, and the performance of the company has the direct relationship with the board governance structure and efficiency. So, from this view, it’s significant to study the relationship between the board of directors and the performance of the company. In recent years, many scholars at home and abroad have studied a lot in this area. With the help of the conclusion of those scholars, this paper offers some suggestions to help listed companies to improve their performance.
On the basis of studying the theories of board governance, this paper studies the relationship between the board governance and the performance of the company by taking 48 iron and steel industry listed companies as samples. Firstly, this paper analyses the factors influencing the board governance. Secondly, this paper establishes some index to reflect the board governance. Then, this paper adopts descriptive statistics and regression analysis to research the relationship between board governance and the performance of the company form board scale,board meetings, two positions of the chairman of the board and general manager ,professional committees and the proportion of board shareholding five aspacts. The results of analysis are as follows: board scale has week positive relationship with the performance of the company ; board meetings has positive relationship with the performance of the company ; two positions of the chairman of the board and general manager has week positive relationship with the performance of the company; professional committees has no relationship with the performance of the company ; the proportion of board shareholding has week positive relationship with the performance of the company. Finally, this paper offers some advice according to the results.
Key words: the board of directors the performance of the company iron and steel industry listing corporation
目 錄
前 言 - 1 -
1 董事會(huì)治理及公司績(jī)效相關(guān)概述 - 2 -
1.1董事會(huì)及董事會(huì)治理內(nèi)涵 - 2 -
1.2董事會(huì)治理理論 - 2 -
1.2.1代理成本理論 - 2 -
1.2.2資源依賴?yán)碚?- 3 -
1.2.3內(nèi)部人控制理論 - 3 -
1.2.4董事會(huì)中心主義 - 4 -
1.3公司績(jī)效及公司績(jī)效評(píng)價(jià)內(nèi)涵 - 4 -
1.3.1公司績(jī)效概念 - 4 -
1.3.2公司績(jī)效評(píng)價(jià)內(nèi)涵 - 4 -
2.董事會(huì)治理與公司績(jī)效的理論分析與指標(biāo)分析 - 5 -
2.1董事會(huì)治理與公司績(jī)效的理論分析 - 5 -
2.1.1董事會(huì)規(guī)模與公司績(jī)效 - 5 -
2.1.2董事會(huì)會(huì)議次數(shù)與公司績(jī)效 - 6 -
2.1.3董事長(zhǎng)與總經(jīng)理兩職設(shè)置狀況與公司績(jī)效 - 7 -
2.1.4專業(yè)委員會(huì)設(shè)置與公司績(jī)效 - 7 -
2.1.5董事持股與公司績(jī)效 - 8 -
2.2董事會(huì)治理指標(biāo)及描述性分析 - 9 -
2.2.1董事會(huì)規(guī)模 - 9 -
2.2.2專業(yè)委員會(huì)設(shè)置 - 10 -
2.2.3董事長(zhǎng)與總經(jīng)理兩職設(shè)置 - 11 -
2.2.4董事會(huì)會(huì)議次數(shù) - 11 -
2.2.5董事持股比例 - 13 -
2.3公司績(jī)效指標(biāo) - 14 -
3．董事會(huì)治理與公司績(jī)效的相關(guān)性研究 - 14 -
3.1數(shù)據(jù)來(lái)源 - 14 -
3.2研究假設(shè) - 14 -
3.3變量設(shè)置 - 15 -
3.3.1被解釋變量 - 15 -
3.3.2解釋變量 - 15 -
3.3.3控制變量 - 15 -
3.4回歸分析 - 16 -
4．結(jié)論與建議 - 17 -
4.1研究結(jié)論 - 17 -
4.2相關(guān)建議 - 18 -
4.2.1董事會(huì)規(guī)模要適中 - 18 -
4.2.2合理設(shè)置董事長(zhǎng)和總經(jīng)理職位 - 19 -
4.2.3提高董事持股比例 - 19 -
結(jié) 束 語(yǔ) - 20 -
參考文獻(xiàn)： - 22 -
附錄 - 24 -
致 謝 - 33 -
16000字
自己的原創(chuàng)畢業(yè)論文，僅在本站獨(dú)家提交，大家放心使用
摘 要
在公司治理中，董事會(huì)治理起著核心作用，而公司經(jīng)營(yíng)業(yè)績(jī)又往往與董事會(huì)治理結(jié)構(gòu)和治理效率直接相關(guān)。因此從董事會(huì)治理方面研究董事會(huì)治理與公司績(jī)效間的關(guān)系具有重要意義。近年來(lái)，國(guó)內(nèi)外許多學(xué)者已經(jīng)對(duì)董事會(huì)治理與公司績(jī)效做了研究，通過(guò)借鑒這些文獻(xiàn)并在自己研究的基礎(chǔ)上，希望對(duì)上市公司提高經(jīng)營(yíng)業(yè)績(jī)提供建議。
本文在系統(tǒng)、全面研究董事會(huì)治理相關(guān)理論的基礎(chǔ)上，利用2011-2013年在滬深上市的48家鋼鐵行業(yè)上市公司的數(shù)據(jù)，對(duì)董事會(huì)治理和公司績(jī)效的關(guān)系進(jìn)行了統(tǒng)計(jì)、實(shí)證分析。本文首先分析了影響董事會(huì)治理的因素，構(gòu)造了反映董事會(huì)治理的指標(biāo)，從董事會(huì)規(guī)模、董事會(huì)會(huì)議次數(shù)、董事長(zhǎng)和總經(jīng)理兩職設(shè)置、專業(yè)委員會(huì)設(shè)置、董事持股比例五個(gè)方面，通過(guò)描述性統(tǒng)計(jì)，回歸分析等計(jì)量方法分析了董事會(huì)治理和公司績(jī)效間的關(guān)系。研究結(jié)果顯示，董事會(huì)規(guī)模與公司績(jī)效微弱正相關(guān)，董事會(huì)會(huì)議次數(shù)與公司績(jī)效正相關(guān)，且較為顯著，董事長(zhǎng)與總經(jīng)理兩職設(shè)置與公司績(jī)效微弱正相關(guān)，專業(yè)委員會(huì)設(shè)置與公司績(jī)效無(wú)相關(guān)關(guān)系，董事持股與公司績(jī)效微弱正相關(guān)。最后根據(jù)研究結(jié)果提出相關(guān)的建議。
關(guān)鍵詞：董事會(huì)治理 公司績(jī)效 鋼鐵上市公司
ABSTRACT
The board of directors plays a core role in the corporate governance, and the performance of the company has the direct relationship with the board governance structure and efficiency. So, from this view, it’s significant to study the relationship between the board of directors and the performance of the company. In recent years, many scholars at home and abroad have studied a lot in this area. With the help of the conclusion of those scholars, this paper offers some suggestions to help listed companies to improve their performance.
On the basis of studying the theories of board governance, this paper studies the relationship between the board governance and the performance of the company by taking 48 iron and steel industry listed companies as samples. Firstly, this paper analyses the factors influencing the board governance. Secondly, this paper establishes some index to reflect the board governance. Then, this paper adopts descriptive statistics and regression analysis to research the relationship between board governance and the performance of the company form board scale,board meetings, two positions of the chairman of the board and general manager ,professional committees and the proportion of board shareholding five aspacts. The results of analysis are as follows: board scale has week positive relationship with the performance of the company ; board meetings has positive relationship with the performance of the company ; two positions of the chairman of the board and general manager has week positive relationship with the performance of the company; professional committees has no relationship with the performance of the company ; the proportion of board shareholding has week positive relationship with the performance of the company. Finally, this paper offers some advice according to the results.
Key words: the board of directors the performance of the company iron and steel industry listing corporation
目 錄
前 言 - 1 -
1 董事會(huì)治理及公司績(jī)效相關(guān)概述 - 2 -
1.1董事會(huì)及董事會(huì)治理內(nèi)涵 - 2 -
1.2董事會(huì)治理理論 - 2 -
1.2.1代理成本理論 - 2 -
1.2.2資源依賴?yán)碚?- 3 -
1.2.3內(nèi)部人控制理論 - 3 -
1.2.4董事會(huì)中心主義 - 4 -
1.3公司績(jī)效及公司績(jī)效評(píng)價(jià)內(nèi)涵 - 4 -
1.3.1公司績(jī)效概念 - 4 -
1.3.2公司績(jī)效評(píng)價(jià)內(nèi)涵 - 4 -
2.董事會(huì)治理與公司績(jī)效的理論分析與指標(biāo)分析 - 5 -
2.1董事會(huì)治理與公司績(jī)效的理論分析 - 5 -
2.1.1董事會(huì)規(guī)模與公司績(jī)效 - 5 -
2.1.2董事會(huì)會(huì)議次數(shù)與公司績(jī)效 - 6 -
2.1.3董事長(zhǎng)與總經(jīng)理兩職設(shè)置狀況與公司績(jī)效 - 7 -
2.1.4專業(yè)委員會(huì)設(shè)置與公司績(jī)效 - 7 -
2.1.5董事持股與公司績(jī)效 - 8 -
2.2董事會(huì)治理指標(biāo)及描述性分析 - 9 -
2.2.1董事會(huì)規(guī)模 - 9 -
2.2.2專業(yè)委員會(huì)設(shè)置 - 10 -
2.2.3董事長(zhǎng)與總經(jīng)理兩職設(shè)置 - 11 -
2.2.4董事會(huì)會(huì)議次數(shù) - 11 -
2.2.5董事持股比例 - 13 -
2.3公司績(jī)效指標(biāo) - 14 -
3．董事會(huì)治理與公司績(jī)效的相關(guān)性研究 - 14 -
3.1數(shù)據(jù)來(lái)源 - 14 -
3.2研究假設(shè) - 14 -
3.3變量設(shè)置 - 15 -
3.3.1被解釋變量 - 15 -
3.3.2解釋變量 - 15 -
3.3.3控制變量 - 15 -
3.4回歸分析 - 16 -
4．結(jié)論與建議 - 17 -
4.1研究結(jié)論 - 17 -
4.2相關(guān)建議 - 18 -
4.2.1董事會(huì)規(guī)模要適中 - 18 -
4.2.2合理設(shè)置董事長(zhǎng)和總經(jīng)理職位 - 19 -
4.2.3提高董事持股比例 - 19 -
結(jié) 束 語(yǔ) - 20 -
參考文獻(xiàn)： - 22 -
附錄 - 24 -
致 謝 - 33 -
