董事会特征及亏损公司扭亏.doc

本科生毕业论文 董事会特征与亏损公司扭亏 Research on the Relationship between Board Characteristics and the Loss Reversal 学生姓名 马天宁 所在专业 会计学 所在班级 会计1102 申请学位 管理学学士 指导教师 鄢波 职称 副教授 副指导教师 职称 答辩时间 2014年5月31日  目 录 摘 要 I abstract II 1 引言 1 2 董事会特征与亏损公司扭亏概述 1 2.1 董事会特征的含义 1 2.2 亏损公司扭亏的含义和界定 2 2.3 国内外文献综述 2 3 董事会特征与亏损公司扭亏关系及研究假设 3 3.1 两职设置与亏损公司扭亏的关系 3 3.2 董事会人数与亏损公司扭亏的关系 3 3.3 女董事人数与亏损公司扭亏的关系 4 3.4 董事会“四委”设立数与亏损公司扭亏的关系 4 3.5 会议频率与亏损公司扭亏的关系 5 4 基于我国上市公司董事会特征与亏损公司扭亏的实证研究 5 4.1 样本选择 5 4.2 变量定义 6 4.3 构建模型与说明 7 4.4 实证检验结果分析 7 4.4.1描述性分析 7 4.4.2回归分析 8 5 结论 10 鸣 谢 11 参考文献 12  摘 要 随着现代企业制度的建立，现代公司制企业将成为企业的主要形式 关键词：上市公司；董事会特征；扭亏 ?  abstract With the?establishment?of the modern?enterprise?system, modern?company?will become main?form?of?enterprise, and the board of directors is the decision-making of an enterprise. The separation of property and administration which leads to the problem of company governance has become very outstanding, people?pay?widespread?attention?to?these problems. The board of directors characteristics affects the decision-making and development of the enterprise. So it is worth for us to study what kind of board characteristics is more advantageous to improve enterprise management, which makes the loss reversal of loss-making companies. This article?choose listed-company in China as the research object, using the empirical approach and econometric?in?five?major areas: president and manager as a one person, the?boards?total?membership, the number of female directors, the number of four committees and meeting frequency, to study the relationship between board characteristics and the loss reversal. The study result shows, the?general manager?and?chairman?being one person, the number of female directors, and the number of four committees are both have?significant?positive?correlation?with loss reversal. The?boards?total?membership and meeting frequency are insignificant with loss