【毕业设计.论文】监事会_公司治理与公司绩效_基于民营上市公司的研究.pdfVIP

2007 年10 月 华 东 经 济 管 理 Oct., 2007 第2 1 卷第10 期 East China EconomicManagement Vol.2 1, No. 10 监事会公司治理与公司绩效 基于民营上市公司的研究 刘名旭 ( 成都信息工程学院 会计系, 四川 成都 610103) [] 文章结合监事会的各项特征, 对监事会对公司业绩影响进行了实证分析研究发现, 监事会对公司 的业绩还是有一定的影响, 但不显著; 监事会的外部监事比例和监事会的持股比例对公司业绩有不显著的 正相关关系, 而监事会的规模报酬与会议次数与公司业绩有不显著的负相关关系 [] 监事会; 监事会特征; 公司绩效 [] F2766 [ ] A [ ] 1007 5097 (2007) 10 0095 04 The Board of Supervisors, Corporate Governance and the Corporate Performance TheResearch Based on the PrivatePublic Corporate LIU ingxu ( Dep ar tment of A ccount ing , Cheng d u I nstiute of I nf or mat ion E ng ineering , Cheng d u 610103, Ch ina) Abstract: With the characters of the board of supervisors the paper investigates how theboard of supervisors influences corporateperfor mance . the results show that he board of supervisors does someinfluences on corporate performance , but the influence is not signifi cant. T he relations between the outsupervisors scales or the ratio of shares hold by board of supervisors with the corporateperformance are insufficiently positive. T he relations between thescales, returns and thetimes of the supervisors conferencewith the corporateper formance areinsufficiently negative. ey words: theboard of supervisors; thecharacters of theboard of supervisors; corporate performance [3] ; (2005) , , , , , , , , : , , , , , , , , , , : , , [4] ? 2001 (2005) 63 , ,