独立董事制度与公司绩效的相关性研究毕业论文.doc

毕业论文 （20_ _届） 独立董事制度与公司绩效的相关性研究 摘 要 现今各国在相互借鉴的基础上，均在探索和完善适合本国国情的公司治理模式，独立董事制度的兴起，是这种探索的尝试之一。我国引入独立董事制度由来已久，早在1997年证监会发布的《上市公司章程指引》中，就规定“上市公司可以根据需要设立独立董事”。而引入独立董事最初的目的是想借助独立董事的独立性与相关性为上市公司的发展提供指导，并做出客观的的决策，解决上市公司治理中存在的“内部人控制”的现象。独立董事制度作为改善公司治理结构的机制引入中国，学者们寄予了厚望，也进行了诸多研究。例如该制度的有效性，公司治理能力的提高，意味着公司经营业绩的改善，于是将独立董事制度的有效性与公司经营业绩联系起来讨论。本文以浙江省为例，对我国上市公司独立董事比例、独立董事薪酬与公司绩效之间的关系等进行了实证研究。证明了独立董事占董事会比例、独立董事的年龄、独立董事的薪酬与独立董事的出席率都与公司绩效成正相关关系。 关键词：Abstract Now in all countries are exploring and perfecting for their national conditions of corporate governance modes. The rise of the system of independent directors, is one of the exploration attempt. Our country has the independent director system, as early as in 1997 CSRC issued by the listed company rules, guidelines stipulated listed company shall have independent directors may, according to their needs. But the independent director its original objective was to think through independent directors independence and correlation to guide the development of the listed company, and make objective decision-making, solve the existing in the corporate governance of listed company of insider control phenomenon. Instead, then explaining the independent directors defects, The system of independent directors as to improve corporate governance mechanism into China, scholars had great expectations for, in many research. For example the system validity, the corporate governance capability is improved, means the company business performance improvements, and so will the effectiveness of independent director system linked with the operating results are discussed. This paper taking Zhe Jiang province as an example, listed companies on Chinas independent directors proportion, independent directors compensation and corporate performance of the relationship between the empirical research. Keywords：listed company；The independent directorsCorporate performance 目 录 引 言 1 1 独立董事的相关理论 2 1.1 独立董