上市公司董事会治理与公司绩效关系研究.doc
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上市公司董事会治理与公司绩效关系研究,—基于钢铁行业上市公司数据16000字自己的原创毕业论文，仅在本站独家提交，大家放心使用摘 要在公司治理中，董事会治理起着核心作用，而公司经营业绩又往往与董事会治理结构和治理效率直接相关。因此从董事会治理方面研究董事会治理与公司绩效间的关系具有重要意义。近年来，国内外许多学者已经对董...
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上市公司董事会治理与公司绩效关系研究—基于钢铁行业上市公司数据
16000字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
在公司治理中，董事会治理起着核心作用，而公司经营业绩又往往与董事会治理结构和治理效率直接相关。因此从董事会治理方面研究董事会治理与公司绩效间的关系具有重要意义。近年来，国内外许多学者已经对董事会治理与公司绩效做了研究，通过借鉴这些文献并在自己研究的基础上，希望对上市公司提高经营业绩提供建议。
本文在系统、全面研究董事会治理相关理论的基础上，利用2011-2013年在沪深上市的48家钢铁行业上市公司的数据，对董事会治理和公司绩效的关系进行了统计、实证分析。本文首先分析了影响董事会治理的因素，构造了反映董事会治理的指标，从董事会规模、董事会会议次数、董事长和总经理两职设置、专业委员会设置、董事持股比例五个方面，通过描述性统计，回归分析等计量方法分析了董事会治理和公司绩效间的关系。研究结果显示，董事会规模与公司绩效微弱正相关，董事会会议次数与公司绩效正相关，且较为显著，董事长与总经理两职设置与公司绩效微弱正相关，专业委员会设置与公司绩效无相关关系，董事持股与公司绩效微弱正相关。最后根据研究结果提出相关的建议。
关键词：董事会治理 公司绩效 钢铁上市公司
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 录
前 言 - 1 -
1 董事会治理及公司绩效相关概述 - 2 -
1.1董事会及董事会治理内涵 - 2 -
1.2董事会治理理论 - 2 -
1.2.1代理成本理论 - 2 -
1.2.2资源依赖理论 - 3 -
1.2.3内部人控制理论 - 3 -
1.2.4董事会中心主义 - 4 -
1.3公司绩效及公司绩效评价内涵 - 4 -
1.3.1公司绩效概念 - 4 -
1.3.2公司绩效评价内涵 - 4 -
2.董事会治理与公司绩效的理论分析与指标分析 - 5 -
2.1董事会治理与公司绩效的理论分析 - 5 -
2.1.1董事会规模与公司绩效 - 5 -
2.1.2董事会会议次数与公司绩效 - 6 -
2.1.3董事长与总经理两职设置状况与公司绩效 - 7 -
2.1.4专业委员会设置与公司绩效 - 7 -
2.1.5董事持股与公司绩效 - 8 -
2.2董事会治理指标及描述性分析 - 9 -
2.2.1董事会规模 - 9 -
2.2.2专业委员会设置 - 10 -
2.2.3董事长与总经理两职设置 - 11 -
2.2.4董事会会议次数 - 11 -
2.2.5董事持股比例 - 13 -
2.3公司绩效指标 - 14 -
3．董事会治理与公司绩效的相关性研究 - 14 -
3.1数据来源 - 14 -
3.2研究假设 - 14 -
3.3变量设置 - 15 -
3.3.1被解释变量 - 15 -
3.3.2解释变量 - 15 -
3.3.3控制变量 - 15 -
3.4回归分析 - 16 -
4．结论与建议 - 17 -
4.1研究结论 - 17 -
4.2相关建议 - 18 -
4.2.1董事会规模要适中 - 18 -
4.2.2合理设置董事长和总经理职位 - 19 -
4.2.3提高董事持股比例 - 19 -
结 束 语 - 20 -
参考文献： - 22 -
附录 - 24 -
致 谢 - 33 -
16000字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
在公司治理中，董事会治理起着核心作用，而公司经营业绩又往往与董事会治理结构和治理效率直接相关。因此从董事会治理方面研究董事会治理与公司绩效间的关系具有重要意义。近年来，国内外许多学者已经对董事会治理与公司绩效做了研究，通过借鉴这些文献并在自己研究的基础上，希望对上市公司提高经营业绩提供建议。
本文在系统、全面研究董事会治理相关理论的基础上，利用2011-2013年在沪深上市的48家钢铁行业上市公司的数据，对董事会治理和公司绩效的关系进行了统计、实证分析。本文首先分析了影响董事会治理的因素，构造了反映董事会治理的指标，从董事会规模、董事会会议次数、董事长和总经理两职设置、专业委员会设置、董事持股比例五个方面，通过描述性统计，回归分析等计量方法分析了董事会治理和公司绩效间的关系。研究结果显示，董事会规模与公司绩效微弱正相关，董事会会议次数与公司绩效正相关，且较为显著，董事长与总经理两职设置与公司绩效微弱正相关，专业委员会设置与公司绩效无相关关系，董事持股与公司绩效微弱正相关。最后根据研究结果提出相关的建议。
关键词：董事会治理 公司绩效 钢铁上市公司
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 录
前 言 - 1 -
1 董事会治理及公司绩效相关概述 - 2 -
1.1董事会及董事会治理内涵 - 2 -
1.2董事会治理理论 - 2 -
1.2.1代理成本理论 - 2 -
1.2.2资源依赖理论 - 3 -
1.2.3内部人控制理论 - 3 -
1.2.4董事会中心主义 - 4 -
1.3公司绩效及公司绩效评价内涵 - 4 -
1.3.1公司绩效概念 - 4 -
1.3.2公司绩效评价内涵 - 4 -
2.董事会治理与公司绩效的理论分析与指标分析 - 5 -
2.1董事会治理与公司绩效的理论分析 - 5 -
2.1.1董事会规模与公司绩效 - 5 -
2.1.2董事会会议次数与公司绩效 - 6 -
2.1.3董事长与总经理两职设置状况与公司绩效 - 7 -
2.1.4专业委员会设置与公司绩效 - 7 -
2.1.5董事持股与公司绩效 - 8 -
2.2董事会治理指标及描述性分析 - 9 -
2.2.1董事会规模 - 9 -
2.2.2专业委员会设置 - 10 -
2.2.3董事长与总经理两职设置 - 11 -
2.2.4董事会会议次数 - 11 -
2.2.5董事持股比例 - 13 -
2.3公司绩效指标 - 14 -
3．董事会治理与公司绩效的相关性研究 - 14 -
3.1数据来源 - 14 -
3.2研究假设 - 14 -
3.3变量设置 - 15 -
3.3.1被解释变量 - 15 -
3.3.2解释变量 - 15 -
3.3.3控制变量 - 15 -
3.4回归分析 - 16 -
4．结论与建议 - 17 -
4.1研究结论 - 17 -
4.2相关建议 - 18 -
4.2.1董事会规模要适中 - 18 -
4.2.2合理设置董事长和总经理职位 - 19 -
4.2.3提高董事持股比例 - 19 -
结 束 语 - 20 -
参考文献： - 22 -
附录 - 24 -
致 谢 - 33 -
